2024-12-02T11:27:12-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2023-07-01 420805377 THE ARC OF EAST CENTRAL IOWA ARCO 3193650487 680 2ND STREET SE CEDAR RAPIDS IA 52401 THERESA LEWIS EXECUTIVE DIRECTOR 3193650487 2024-11-27 1 0 DAVID LITTLE P01480921 3193632697 2024-10-30 2023 2024-10-15 13:58:12Z THERESA LEWIS 680 2ND STREET SE CEDAR RAPIDS IA 52401 3276510 0 X WWW.ARCECI.ORG X 1953 IA THE ARC PROVIDES SERVICE, SUPPORT AND ADVOCACY TO INDIVIDUALS WITH DISABILITIES. 20 20 227 386 0 0 2682694 819439 2424627 2399613 -415 26705 -7804 16305 5099102 3262062 0 0 0 0 3223597 3242098 0 0 137380 633558 534486 3857155 3776584 1241947 -514522 8903324 8761814 311087 279591 8592237 8482223 X THE ARC OF EAST CENTRAL IOWA EMPOWERS INDIVIDUALS WITH DISABILTIES AND THEIR FAMILIES TO ENGAGE IN LIFELONG OPPORTUNITIES TO LIVE, LEARN, WORK, PLAY, AND ADVOCATE WITH FULL DIGNITY AND INCLUSION IN THEIR COMMUNITIES. 0 0 888007 716778 IN-HOME AND COMMUNITY - DELIVERS CRITICAL SUPPORT AND SERVICES TO 277 INDIVIDUALS AND THEIR FAMILIES IN THE COMMUNITY AND IN THEIR HOMES THAT INCLUDES RESPITE, INTERIM MEDICAL MONITORING AND TREATMENT, HABILITATION, AND SUPPORTED COMMUNITY LIVING. 632225 721655 DAY HABILITATION - YEAR-ROUND DAILY PROGRAM SERVING 78 ADULTS WITH INTELLECTUAL DISABILITIES. PROVIDES SERVICES IN A COMMUNITY-BASED SETTING THAT FOCUSES ON IMPROVING LIFE SKILLS AND PARTICIPATING MEANINGFULLY IN THE COMMUNITY. 626756 305546 DAY CARE - CENTER-BASED INCLUSIVE SERVICES THAT PROVIDES A SAFE, STRUCTURED ENVIRONMENT FOR 106 INDIVIDUALS WHO HAVE INTELLECTUAL AND PHYSICAL DISABILITIES THROUGH SUPERVISED ACTIVITIES EMPHASIZING SOCIAL SKILL, RECREATIONAL AND COMMUNITY INCLUSION ACTIVITIES. 226749 190177 SUPPORTED EMPLOYMENT; PROVIDE PERSON DIRECTED SERVICES AND SUPPORT TO 47 INDIVIDUALS TO CHOOSE AND MAINTAIN EMPLOYMENT IN INTEGRATE COMMUNITY EMPLOYMENT SETTINGS THAT ARE RESPONSIVE TO THEIR CHOICES AND PREFERENCES. 210001 164955 GROUPS- EVENING, WEEKEND AND OVERNIGHT PROGRAMMING THAT PROVIDES A SAFE, STRUCTURED ENVIRONMENT FOR 191 CHILDREN AND ADULTS WHO HAVE INTELLECTUAL AND PHYSICAL DISABILITIES TO PARTICIPATE IN SUPERVISED RECREATIONAL ACTIVITIES WITHIN THE COMMUNITY AND AT OUR CENTER. 191459 202494 PROJECT SEARCH- EVIDENCE BASED JOB TRAINING PROGRAM OPERATED IN PARTNERSHIP WITH UNITYPOINT- ST. LUKE'S HOSPITAL. EACH YEAR 12 INTERNS SPEND NINE MONTHS IN SKILLS TRAINING AND WORK EXPERIENCE TO PROVIDE THEM WITH THE SKILLS TO BE HIRED AND MAINTAIN EMPLOYEMENT IN THE COMMUNITY. 111431 81167 INTEGRATED HEALTH HOME- SERVING 59 CHILDREN AND ADULTS WITH CO-OCCURING INTELLECTUAL OR DEVELOPMENTAL DISABILITIES AND MENTAL HEALTH DIAGNOSES TO CONNECT PARTICIPANTS WITH A CARE TEAM TO IMPROVE AND STABALIZE MENTAL AND PHYSICAL HEALTH. 103198 17057 ADVOCACY- FACILITATES SELF-ADVOCACY GROUPS WHERE PARTICIPANTS LEARN DECISION MAKING SKILLS AND INCREASE AWARENESS OF RIGHTS AND RESPONSIBILITIES. THIS PROGRAM OFFERS CLASSES FOR PARTICIPANTS AND THEIR FAMILY MEMBERS (937 ATTENDEES), AND ORGANIZES SPECIAL OUTINGS AND HOLIDAY CELEBRATIONS (4991 EVENT PARTICIPANTS). 842838 655850 2989826 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 227 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X X JAMES O'HARA 3193650487 680 2ND ST SE CEDAR RAPIDS IA 52401 MEADE CAROL PRESIDENT 1.00 X X 0 0 0 STRELLNER SHELLY VICE PRESIDENT 1.00 X X 0 0 0 SMOTHERS ERICA SECRETARY 1.00 X X 0 0 0 HAAS NATHAN TREASURER 1.00 X X 0 0 0 WILKINSON BLAKE PAST PRESIDENT 1.00 X X 0 0 0 BROWN ADAM DIRECTOR 1.00 X 0 0 0 FAHEY JESSICA DIRECTOR 1.00 X 0 0 0 FISHER TERESE DIRECTOR 1.00 X 0 0 0 GAFNEY MARIA DIRECTOR 1.00 X 0 0 0 GIBSON TERI DIRECTOR 1.00 X 0 0 0 JOHNSON CHRIS DIRECTOR 1.00 X 0 0 0 KOBLISKA SHELBY DIRECTOR 1.00 X 0 0 0 KOFFRON JEFF DIRECTOR 1.00 X 0 0 0 LOCK CHERRI DIRECTOR 1.00 X 0 0 0 MULHOLLAND BEN DIRECTOR 1.00 X 0 0 0 NAU JACKIE DIRECTOR 1.00 X 0 0 0 NEUERBURG MICHEAL DIRECTOR 1.00 X 0 0 0 RODRIGUEZ DANIELLE DIRECTOR 1.00 X 0 0 0 SORG MINDY DIRECTOR 1.00 X 0 0 0 STEVENS AMY DIRECTOR 1.00 X 0 0 0 LEWIS THERESA EXECUTIVE DIRECTOR 40.00 X 116202 0 10585 SCHRAMP PHILIP LEFT JUNE 2024 DIRECTOR OF FINANCE 40.00 X 82568 0 356 198770 0 10941 1 0 0 0 0 151000 16417 29002 623020 7423 819439 PROGRAM FEES 624100 2399613 2399613 2399613 26705 26705 0 29002 6012 -6012 -6012 8503 6089 2414 2414 2563 2347 216 216 MISCELLANEOUS 900099 19687 19687 19687 3262062 2399829 0 42794 214459 28017 176573 9869 2696436 2295138 306643 94655 119101 95767 20536 2798 212102 170896 33357 7849 1398 850 518 30 22536 13696 8353 487 36077 21926 13372 779 79510 67832 5980 5698 44211 36941 6505 765 38280 27122 11117 41 3885 878 2917 90 147665 123193 21040 3432 42136 17916 23760 460 REPAIRS AND MAINTENANCE 55490 44870 8738 1882 ORGANIZATION DUES 24292 15970 7487 835 39006 28814 2482 7710 3776584 2989826 649378 137380 1006436 778927 1338181 1087738 307239 332747 26366 46934 3663435 1270015 2436909 2393420 3788193 4122048 8903324 8761814 308482 265519 2605 14072 311087 279591 X 7829228 8172344 763009 309879 8592237 8482223 8903324 8761814 X -514522 404508 X X 0 1 X 1 0 X 480173 1588646 2035131 2682694 819439 7606083 2960831 2301897 2409868 2435794 2410679 12519069 3441004 3890543 4444999 5118488 3230118 20125152 11828 7583 8850 8144 5292 41697 0 11828 7583 8850 8144 5292 41697 20083455 4867 4045 4252 14234 26705 54103 4867 4045 4252 14234 26705 54103 12785 6998 8590 7160 19597 55130 3458656 3901586 4457841 5139882 3276420 20234385 0.99250 0.99420 0.00270 0.00150 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS REVENUE FROM FUNDRAISING EVENTS - 2019 AMOUNT: $ 4,543. 2020 AMOUNT: $ 5,205. 2021 AMOUNT: $ 7,642. MISCELLANEOUS - 2019 AMOUNT: $ 3,732. 2020 AMOUNT: $ 1,793. 2021 AMOUNT: $ 948. 2022 AMOUNT: $ 7,160. 2023 AMOUNT: $ 19,597. EXPENSE REIMBURSEMENT - 2019 AMOUNT: $ 4,510. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2396240 18162 271605 2886 23373 2659748 2224416 46175 102544 23106 2396240 2349852 58851 -160379 23908 2224416 1863933 92138 399578 5797 2349852 1847735 49219 -28421 804 3796 1863933 0.96000 0.03000 0.01000 1 0 315000 315000 2888485 929315 1959170 459950 340700 119250 2393420 BENEFICIAL INTEREST IN NET ASSETS OF PERPETUAL TRUST 39977 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 4067999 ROU ASSET 14072 4122048 LEASE PAYABLE 14072 14072 X 3271950 7541 2347 9888 3262062 0 3262062 3786472 7541 2347 9888 3776584 0 3776584 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF VARIOUS FUNDS ESTABLISHED TO SUPPORT THE GENERAL OPERATING NEEDS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES INCOME TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. THE INTERNAL REVENUE SERVICE HAS NOT DETERMINED THAT THE ORGANIZATION IS CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND HAS ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S REQUIREMENTS FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: SALE OF ARC APPAREL COGS 2,347. PART XII, LINE 2D - OTHER ADJUSTMENTS: SALE OF ARC APPAREL COGS 2,347. ARC MARCH 29002 29002 6012 29002 29002 6012 6012 -6012 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CURRENT OFFICERS OF THE CORPORATION AND THE IMMEDIATE PAST PRESIDENT OF THE CORPORATION. (I) THE EXECUTIVE COMMITTEE WILL MEET AS CALLED BY THE PRESIDENT OR VICE PRESIDENT. (II) THE EXECUTIVE COMMITTEE SHALL HEAR EMPLOYEE GRIEVANCES AND ASSIST AND ADVISE THE EXECUTIVE DIRECTOR ON MATTERS OF PERSONNEL POLICY. (III) THE EXECUTIVE COMMITTEE MAY REVIEW, REVISE AND PRESENT RECOMMENDATIONS TO THE BOARD WITH REGARD TO PROPOSALS PRESENTED FOR BOARD ACTION; THEREBY ASSURING THAT PROPOSALS BROUGHT BEFORE THE BOARD HAVE BEEN CAREFULLY RESEARCHED AND ANALYZED. FORM 990, PART VI, SECTION A, LINE 6 THE ARC IS A MEMBERSHIP BASED ORGANIZATION AND OFFERS NUMEROUS LEVELS OF MONETARY COMMITMENT (FROM $35 TO $1,000+). A MEMBERSHIP ALLOWS FOR VOTING AT THE ANNUAL MEETING AND ALLOWS MEMBERS TO SERVE ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS ARE NOTIFIED OF THE ANNUAL MEETING DATE AND THE AGENDA THAT WILL BE PRESENTED. AT THE MEETING THE ANNUAL REPORT IS PRESENTED AND DIRECTORS AND OFFICERS ARE ELECTED ACCORDING TO THE BYLAWS. THE MEMBERS SHALL HAVE THE RIGHT, POWER AND AUTHORITY TO I) ELECT INDIVIDUALS AS OFFICERS AND AS MEMBERS OF THE BOARD OF DIRECTORS; II) REMOVE INDIVIDUALS AS OFFICERS AND FROM THE BOARD OF DIRECTORS; AND III) REVIEW, ALTER AND RESCIND THE ACTIONS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ANY ACTION OF THE BOARD OF DIRECTORS MAY BE ALTERED OR RESCINDED BY A TWO-THIRDS VOTE OF THE MEMBERS AT A MEETING IN WHICH A QUORUM IS PRESENT, PROVIDED THAT ANY SUCH ALTERATION OR RESCISSION WILL NOT BE PERMITTED IF DOING SO WOULD AFFECT THE RIGHTS OF A THIRD PARTY. FORM 990, PART VI, SECTION B, LINE 11B FIRST REVIEW IS COMPLETED BY THE FINANCE COMMITTEE. ONCE A FINAL DRAFT OF THE 990 IS PROVIDED WITH THE FINANCE COMMITTEE'S REQUESTED CHANGES, THE FINANCE COMMITTEE VOTES TO APPROVE AND SUBMIT THE 990 TO THE FULL BOARD. THE TREASURER PRESENTS THE 990 TO THE BOARD AT THE NEXT MEETING. ONCE THE BOARD HAS VOTED TO APPROVE THE 990, IT IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY EXPECTS ALL BOARD MEMBERS TO SIGN AN ANNUAL COMPLIANCE STATEMENT. ALL BOARD DOCUMENTATION IS KEPT BY THE EXECUTIVE DIRECTOR. DEPENDING ON THE SITUATION A BOARD CONFLICT MIGHT MEAN THAT THEY WOULD ABSTAIN FROM A VOTE OR IT MAY LEAD TO A BOARD MEMBER RESIGNATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES SALARY FOR THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. A COMPARABILITY STUDY IS COMPLETED AS A PART OF THE INITIAL SALARY DETERMINATION PROCESS. THIS PROCESS WAS LAST COMPLETED IN FY2024. THE BOARD APPROVED A 3% PAY INCREASE FOR FY2025 FOR ALL STAFF WHICH TOOK EFFECT ON SEPTEMBER 2024. THE MINUTES TO COMMITTEE AND BOARD MEETINGS TIMELY DOCUMENT THE FACT THE ANNUAL REVIEW HAS BEEN CONDUCTED AND THE FINAL DETERMINATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE LOCATED ON THE WEBSITE. WE CLEARLY STATE IN OUR NEWSLETTER THAT A COPY OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WILL BE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 404,508. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.