2024-05-15T07:58:38-05:00 2023-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2022-07-01 351127837 ARC OPPORTUNITIES INC ARCO 2604632653 0235 W 300 N HOWE IN 46746 DAN GEST CFO 2604632653 2024-05-14 1 DAN GEST 999009999 0 TYLER K GREENE CPA P00057872 3176334705 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE ARC OF LAGRANGE COUNTY DEBRA SEMAN 0235 W 300 N HOWE IN 46746 5191250 0 X WWW.ARCLAG.ORG X 1965 IN TO PROVIDE OPPORTUNITIES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO HELP THEM DEVELOP THEIR UNIQUE POTENTIAL AND ENCOURAGE MEANINGFUL PARTICIPATION IN THE COMMUNITY. 13 13 210 200 0 0 942320 416704 4168745 4239583 1627 2085 140972 127312 5253664 4785684 0 0 0 0 3760833 4422276 0 0 0 1258401 1320968 5019234 5743244 234430 -957560 6352122 5680126 2925435 3210999 3426687 2469127 X TO PROVIDE OPPORTUNITIES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO HELP THEM DEVELOP THEIR UNIQUE POTENTIAL AND ENCOURAGE MEANINGFUL PARTICIPATION IN THE COMMUNITY. 0 0 2631385 2305608 RESIDENTIAL PROGRAM: ISO 9001 CERTIFIED - PROVIDED RESIDENTIAL HABILITATION, WELLNESS COORDINATION AND TRANSPORTATION TO APPROXIMATELY 26 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 1027340 827998 ADULT DAY SERVICES PROGRAM: ISO 9001 CERTIFIED - PROVIDED 45,947 HOURS OF PREVOCATIONAL SERVICE TO 33 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES; 24,193 HOURS OF GROUP AND INDIVIDUAL HABILITATION SERVICES TO 41 INDIVIDUALS, AND 8,341 ONE-WAY TRIPS OF TRANSPORTATION TO 26 INDIVIDUALS. 921556 956488 SMALL GROUP HOMES PROGRAM: ISO 9001 CERTIFIED - PROVIDED 4,052 DAYS OF RESIDENTIAL SERVICES TO 12 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN A 24/7 ICF/IDD SMALL GROUP HOME SETTING. 322598 306361 COMMUNITY THRIFT STORE, CHILDREN'S PROGRAM, JANITORIAL SERVICES PROGRAM, SUPPORTED EMPLOYMENT PROGRAM, RESPITE PROGRAM. 322598 306361 4902879 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 16 0 1 210 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 IN X DAN GEST 2604632653 0235 W 300 N HOWE IN 46746 DEBRA SEMAN CEO 40.00 0.00 X 138719 0 23560 DAN GEST CFO 40.00 0.00 X 99971 0 9038 ROBERT RHINESMITH PRESIDENT (BEG 1/1/23) 1.00 0.00 X X 0 0 0 DR JEFFREY BASSET PRESIDENT (END 1/1/23) 1.00 0.00 X X 0 0 0 JAY CHUPP VICE PRESIDENT 1.00 0.00 X X 0 0 0 KRISTINE STUTZMAN SECRETARY (BEG 1/1/23) 1.00 0.00 X X 0 0 0 DAVID SCHMIDT PAST PRESIDENT 1.00 0.00 X 0 0 0 SUSAN BELL DIRECTOR 1.00 0.00 X 0 0 0 THOMAS BONTREGER DIRECTOR 1.00 0.00 X 0 0 0 JOSE JESUS GARCIA DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW MILLER DIRECTOR 1.00 0.00 X 0 0 0 RICHARD MUNTZ DIRECTOR 1.00 0.00 X 0 0 0 KAYME WHETZEL DIRECTOR 1.00 0.00 X 0 0 0 MARION WIGGINS DIRECTOR 1.00 0.00 X 0 0 0 KENNY YODER DIRECTOR 1.00 0.00 X 0 0 0 238690 0 32598 1 0 1 0 0 1010 166105 249589 49709 416704 MEDICAID 624190 3880174 3880174 STATE USE CONTRACTS 624190 193106 193106 INDUSTRIAL CONTRACTS 624190 159548 159548 VOCATIONAL REHABILITAT 624190 6755 6755 4239583 2085 2085 94892 124452 -29560 -29560 -29560 433095 281114 151981 151981 MISCELLANEOUS 900099 4891 4891 4891 4785684 4396455 0 -27475 293816 130008 163808 3410344 3055672 354672 157795 141385 16410 271722 243463 28259 288599 258585 30014 1211 602 609 52698 26208 26490 98392 48933 49459 1167 944 223 44028 38098 5930 132497 65894 66603 105540 98694 6846 53401 51267 2134 28486 19981 8505 86522 86522 323386 303836 19550 70280 47410 22870 REPAIRS AND MAINTENANCE 98635 90996 7639 ASSESSMENT FEES 70150 66741 3409 FOOD AND BEVERAGE 60388 57453 2935 DUES AND SUBSCRIPTIONS 21952 1462 20490 72235 68725 3510 5743244 4902879 840365 0 450126 426437 728390 363801 79858 83052 399190 387396 66385 66244 112658 80024 5971276 2677968 3395885 3293308 1119630 979864 6352122 5680126 278323 368429 0 346764 2647112 2495806 2925435 3210999 X 2776482 2340354 650205 128773 3426687 2469127 6352122 5680126 -957560 0 X 0 1 X 1 1 1 X 273924 1349576 921382 942320 416704 3903906 273924 1349576 921382 942320 416704 3903906 3903906 5215 5184 61925 74409 96977 243710 9079 8906 52166 11768 4891 86810 4234426 16385698 0.92190 0.93780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 8,429. 2019 AMOUNT: $ 8,660. 2020 AMOUNT: $ 52,166. 2021 AMOUNT: $ 11,768. 2022 AMOUNT: $ 4,891. VENDING MACHINE - 2018 AMOUNT: $ 650. 2019 AMOUNT: $ 246. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 286220 286220 4148742 1676333 2472409 237318 9751 227567 1298996 991884 307112 3293308 GOODWILL 979614 DEPOSITS 250 979864 X 5191250 0 5191250 -405566 -405566 4785684 6148810 405566 405566 5743244 0 5743244 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 4B - OTHER ADJUSTMENTS: COGS - THRIFT SHOP -281,114. DIRECT RENTAL EXPENSES -124,452. PART XII, LINE 2D - OTHER ADJUSTMENTS: THRIFT STORE EXPENSES 281,114. DIRECT RENTAL EXPENSES 124,452. X X X 0 0 0 0 0 0 0 0 0 DEBRA SEMAN CEO 137929 0 790 0 0 0 12803 0 10757 0 162279 0 0 0 X 440825 FMV X PROGRAM SUPPLIES 0 41979 FMV 0 1 0 FORM 990, PART V, LINE 13A IN FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP MAY BE OBTAINED ON APPLICATION TO THE CHAIRMAN OF THE MEMBERSHIP COMMITTEE ON AN INDIVIDUAL, FAMILY OR SELF-ADVOCATE BASIS. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE A NOMINATING COMMITTEE COMPOSED OF THREE MEMBERS. ONE MEMBER SHALL BE APPOINTED BY THE BOARD OF DIRECTORS FROM AMONG ITS MEMBERS. THE OTHER TWO SHALL BE APPOINTED FROM THE GENERAL MEMBERSHIP. THE PRESIDENT SHALL APPOINT ONE OF THE THREE AS CHAIRMAN. TO BE ELIGIBLE FOR ELECTION TO ANY POSITION, EACH NOMINEE SHALL BE A MEMBER IN GOOD STANDING. THE NOMINATING COMMITTEE SHALL PREPARE A SLATE OF CANDIDATES FOR ELECTION OF OFFICERS AND DIRECTORS AND SHALL SECURE THE CONSENT OF ITS NOMINEES TO SERVICE IF ELECTED. IT SHALL REPORT ITS NOMINATIONS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B CONTROL OF THIS ORGANIZATION SHALL REST WITH THE MEMBERSHIP. ANY ACTION OF THE BOARD OF DIRECTORS SHALL BE SUBJECT TO REVIEW BY THE MEMBERSHIP ON REQUEST OF ANY MEMBER AT A REGULAR MEETING OR AT A SPECIAL MEETING CALLED FOR THAT PURPOSE. AN ACTION OF THE BOARD OF DIRECTORS MAY BE ALTERED OR RESCINDED BY A TWO-THIRDS VOTE OF THOSE PRESENT PROVIDED NO RIGHTS OR THIRD PARTIES ARE AFFECTED. FORM 990, PART VI, SECTION B, LINE 11B ARC OPPORTUNITIES, INC. IS COMMITTED TO APPROPRIATE FISCAL OVERSIGHT BY THE ORGANIZATION'S BOARD OF DIRECTORS. AS SUCH, ARC OPPORTUNITIES WORKS TO ENSURE THE HIGHEST STANDARDS IN REVIEW OF ITS IRS FORM 990. EACH YEAR, PRIOR TO THE SUBMISSION OF THE ORGANIZATION'S FORM 990 TO THE IRS, EACH VOTING MEMBER OF THE BOARD OF DIRECTORS SHALL BE PROVIDED WITH A COPY OF THE FINAL FORM 990 AS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND APPROVED BY THE CFO. BOARD MEMBERS SHALL BE PROVIDED WITH AT LEAST FIVE BUSINESS DAYS TO REVIEW THE FORM AND SHOULD HAVE AN OPPORTUNITY TO RAISE QUESTIONS, MAKE SUGGESTIONS, AND ADDRESS ANY POTENTIAL PROBLEMS OR CONCERNS WITH THE CFO. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PARTY SHALL COMPLETE A QUESTIONNAIRE TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE STATEMENT SHALL BE COMPLETED UPON HIS/HER ASSOCIATION WITH THE ORGANIZATION, AND SHALL BE UPDATED ANNUALLY THEREAFTER. AN ADDITIONAL DISCLOSURE STATEMENT SHALL BE FILED AT SUCH TIME AS AN ACTUAL OR POTENTIAL CONFLICT ARISES. FOR BOARD MEMBERS, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE PRESIDENT OF THE BOARD, OR IN THE CASE OF THE PRESIDENT, THE DISCLOSURE STATEMENT SHALL BE PROVIDED TO THE SECRETARY OF THE BOARD. COPIES SHALL ALSO BE PROVIDED TO THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING OFFICER AND KEY EMPLOYEE COMPENSATION: 1) INDEPENDENT PERSONS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE BY THE APPROVAL BODY OF ARC OPPORTUNITIES COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. 2) COMPARABILITY DATA. THE APPROVAL BODY MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION PACKAGE. DATA MAY INCLUDE: EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS, WRITTEN JOB OFFERS FOR SIMILAR POSITIONS, DOCUMENTED PHONE CALLS ABOUT A SIMILAR POSITION AT BOTH NONPROFIT AND FORPROFIT ORGANIZATIONS, AND INFORMATION OBTAINED FROM THE IRS VIA FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 3) CONTEMPORANEOUS SUBSTANTIATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISION INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) TERMS OF THE COMPENSATION AND DATE IT WAS APPROVED B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DEBATE ON THE APPROVED COMPENSATION AND WHO VOTED ON IT C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICTOFINTEREST WITH RESPECT TO THE DECISION OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). ALTERNATIVE LIFESTYLES AUTOMOTIVE GROUP LLC 0235 W 300 N HOWE IN 46746 260504350 VEHICLE FLEET IN -27590 43830 ARC OPPORTUNITIES INC