Civic Intelligence

Arca

990 • Fiscal year 2021 • EIN 85-6005755

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

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

52nd percentile

0.33x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • NTEE P • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

35th percentile

0.19x

Higher debt load relative to revenue than 35% of similar nonprofits.

2021 filings • NTEE P • $25M-$50M nonprofits • Source year 2021

Net Margin

38th percentile

3.5%

Higher net margin than 38% of similar nonprofits.

2021 filings • NTEE P • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

12th percentile

$137,979

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2021 filings • NTEE P • $25M-$50M nonprofits • Source year 2021

Asset Growth

50th percentile

7.9%

Faster asset growth than 50% of similar nonprofits.

2021 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Up

$16,482,320

Up $1,200,611 (+7.9%) from 2020

Net Assets

Up

$10,974,604

Up $1,018,183 (+10%) from 2020

Liabilities

Up

$5,507,716

Up $182,428 (+3.4%) from 2020

Revenue

Down

$29,131,675

Down $104,011 (-0.4%) from 2020

Expenses

Down

$28,113,492

Down $516,859 (-1.8%) from 2020

Net Income

Up

$1,018,183

Up $412,848 (+68%) from 2020

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

2021

Assets$16,482,320
Liabilities$5,507,716
Net Assets$10,974,604

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

2021

Revenue$29,131,675
Expenses$28,113,492
Net Income$1,018,183
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.0
Gross Receipts
$29,131,675
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 intellectual, developmental and cognitive disabilities to be valued members of the community. Arca provides premier services to 569 children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,799,213$8,494,055▲ $694,842
Cash and Non-Interest-Bearing Accounts$3,229,022$4,302,522▲ $1,073,500
Accounts Receivable$2,997,846$2,291,134▼ $706,712
Savings and Temporary Cash Investments$444,207$444,236▲ $29
Prepaid Expenses and Deferred Charges$391,763$400,955▲ $9,192
Total Assets$15,281,709$16,482,320▲ $1,200,611
Other Assets Total$419,658$549,418▲ $129,760
Liabilities
Accounts Payable and Accrued Expenses$2,636,725$2,502,592▼ $134,133
Mortgage Notes Payable Secured by Investment Property$2,126,954$2,353,508▲ $226,554
Escrow Account Liability$418,058$549,093▲ $131,035
Deferred Revenue$137,404$95,866▼ $41,538
Other Liabilities$6,147$6,657▲ $510
Total Liabilities$5,325,288$5,507,716▲ $182,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,956,421$10,974,604▲ $1,018,183
Total Net Assets Fund Balance$9,956,421$10,974,604▲ $1,018,183
Total Liabilities and Net Assets / Fund Balance$15,281,709$16,482,320▲ $1,200,611

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,587,617$6,017,036$9,604,653
Equipment$407,600$3,713,277$4,120,877
Leasehold Improvements$1,807,525$1,963,978$3,771,503
Land$2,691,313-$2,691,313

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$3,818,835-▲ $1,173,752$29,602$4,962,985
2019$3,127,686$709,353▲ $20,152$38,356$3,818,835
2018$1,247,989$1,722,210▲ $176,381$18,894$3,127,686
2017$1,199,513$12,080▲ $69,238$32,842$1,247,989
2016$1,007,435$111,887▲ $117,591$37,400$1,199,513
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward J KaulCEO/presidenFT$126,025$11,954$137,979
Gary SmothermonCFOFT$68,518$8,839$77,357

Board Members and Trustees

NameTitle
Jim CulpepperChair
Barbara LewisVice Chair
Jason CandelariaDirector
Jennifer LehmanDirector
Jim SayaDirector
Joan CampbellDirector
Louisa BallDirector
Matt MaesDirector
RON O'DOWDDirector
Rudy MieraDirector
Toni BentonDirector
Pat KominiakSecretary
Adam ThompsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,101,325
Program Service Revenue
$28,030,246
Investment Income
$104
Other Revenue
$0
All Other Contributions
$973,091
Change in Net Assets
$1,018,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,445,226
Other Expenses$6,668,266
Total Fundraising Expense$65,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,577,771$1,957,584$47,632$17,582,987
Other Employee Benefits$1,404,957$233,700$8,383$1,647,040
Payroll Taxes$1,204,333$212,486$7,186$1,424,005
Occupancy$1,169,403$198,075-$1,367,478
Fees for Services Other$118,250$642,936-$761,186
Depreciation Depletion$522,378$124,291-$646,669
Pension Plan Contributions$468,948$73,717$2,798$545,463
Insurance$406,409$6,852-$413,261
Office Expenses$165,404$170,738-$336,142
Current Officers, Directors, Trustees, and Key Employees-$245,731-$245,731
Other Expenses$38,908$67,049-$105,957
Fees for Services Accounting-$48,220-$48,220
All Other Expenses$9,236$17,695-$26,931
Fees for Services Legal-$10,291-$10,291
Total Functional Expenses$23,939,560$4,107,933$65,999$28,113,492
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$6,657
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 who pay a lifetime membership fee. 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's finance committee then presents the irs form 990 to the arca board of directors at their next regularly held meeting for 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 or her family acts as an agent; or from which the member or leader, or a member of his or her 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 to not produce 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 conduct 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
Adam Thompson
Title
Treasurer
Phone
5053326700
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Thompson
Formed
1953
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
801
Volunteers
19

Preparer

Firm
Loftis & Lovato Group
Address
5501 EAGLE ROCK AVE NE SUITE C-5, ALBUQUERQUE, NM 87113
Preparer
Nick Loftis
Phone
5052935009
Supplemental Narrative

Additional Explanations

Form 990

Program service expenses 23,939,560 85% management and general expenses 4,107,933 14% fundraising expenses 65,999 1% accomplishments 287 adults with intellectual, developmental and cognitive disabilities (idcd) celebrated meaningful lives living in arca's supported living, intercare, acquired brain injury and customized in home supports programs. 108 people developed new and enhanced skills with support from job coaches and instructors participating in causative community activites including paid employment, volunteering at various agencies and social engagements. Educational programs helped build confidence and teach healthy lifestyle choices including cooking and health matters. Arca employs 31 associate employeees working with our janitorial team and office supports team. Entrepreneurial adults with idd have started their own business and include bill's classic candy stand, steve's snack shop and mary's laundry service. Additionally, 133 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 56 infants, children and adults with pws and pws-like conditions and their families. Services are provided throughout new mexico and include identification and referral, advocacy, case management, nutrition consultation, behavioral supports, residential options, emergency respite, training and education.

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

Smart living and aces programs provide intermittent services to 150 individuals based upon individual choices and level of need and include tailored services addressing individualized interests in work and career opportunities.

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 and quasi-endowment funds are administered by arca foundation, a related party, and held by albuquerque community foundation, bank of albuquerque and new mexico community foundation, unrelated organizations. Endowment and quasi-endowment funds are designated by donors to be held in perpetuity for arca. The arca foundation board may choose to designate planned and unrestricted gifts to the quasi-endowment. On an annual basis, the arca foudation 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 intellectual, developmental and cognitive disabilities.

Schedule D, Page 3, Part X

Arca is a non-profit corporation and qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and is classified as other than a private foundation. As such, its normal activites not directly related to arca's tax exempt purpose are subject to taxation as unrelated business income. There was no taxable unrelated business income for the years ended june 30, 2021 and 2020. 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 the various authorities. As of june 30, 2021, arca's open audit periods are for 2018 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/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt14CEO/PRESIDEN
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt01647040
IRS990/OtherExpensesGrp/Desc0FOSTER CARE & RESPITE SER
IRS990/OtherExpensesGrp/Desc1SUPPLIES FOR PERSONS SERV
IRS990/OtherExpensesGrp/Desc2CLIENT TELEPHONE
IRS990/OtherExpensesGrp/Desc3MORTGAGE INTEREST
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt075530
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt123038
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt267049
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IRS990/OtherExpensesGrp/ProgramServicesAmt283654
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IRS990/OtherExpensesGrp/TotalAmt2106692
IRS990/OtherExpensesGrp/TotalAmt3105957
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IRS990/OtherLiabilitiesGrp/EOYAmt06657
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt047632
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PensionPlanContributionsGrp/FundraisingAmt02798
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt073717
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0468948
IRS990/PensionPlanContributionsGrp/TotalAmt0545463
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0391763
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0400955
IRS990/PrincipalOfficerNm0ADAM THOMPSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/BusinessCd2623990
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IRS990/ProgramServiceRevenueGrp/BusinessCd4623990
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACTUAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2STATE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc3FEES AND RENTS
IRS990/ProgramServiceRevenueGrp/Desc4WORK PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022521703
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11979403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21796991
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31455708
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4276441
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21796991
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31455708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4276441
IRS990/ProgSrvcAccomActy2Grp/Desc0INTERCARE PROGRAM: PROVIDE 24-HOUR SERVICES FOR 80 INDIVIDUALS IN 10 COMMUNITY-BASED HOMES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08574849
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09959099
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY BASED SERVICES PROGRAM: PROVIDE SERVICES FOR 133 CHILDREN AND ADULTS IN FAMILY SETTINGS. THIS PROGRAM INCLUDES HOME-BASED AND RESPITE SERVICES AS WELL AS FOSTER CARE AND ADOPTION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03533946
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03384959
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SMART LIVING AND ACES PROGRAMS PROVIDE INTERMITTENT SERVICES TO 150 INDIVIDUALS BASED UPON INDIVIDUAL CHOICES AND LEVEL OF NEED AND INCLUDE TAILORED SERVICES ADDRESSING INDIVIDUALIZED INTERESTS IN WORK AND CAREER OPPORTUNITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02677611
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt03536957
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IRS990/ReportOtherAssetsInd0false
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IRS990/RevenueAmt011149231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0444207
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0444236
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS PROGRAM 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0856374
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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
2021Detailed filing. Detailed filing data is available for this year.$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