2015-01-09T16:53:59-06:00 2014-06-30 202486011 LOFTIS GROUP LLC 6721 ACADEMY RD NE STE D ALBUQUERQUE NM 871093370 990 2013-07-01 856005755 ARCA ARCA 5053326700 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 LAUREL SHELTON TREASURER 5053326700 2014-12-30 true NICK LOFTIS P00546190 5052935009 2014-12-30 2013 2016-03-07 17:11:31Z LAUREL SHELTON 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 27199397 false X ARCAOPENINGDOORS.ORG X 1953 NM WORKING TOGETHER TO OPEN DOORS FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES TO BE VALUED MEMBERS OF THE COMMUNITY. 13 13 820 235 -20077 -20077 1007375 683033 25345001 26403995 1799 843 40290 -4316 26394465 27083555 0 0 17858234 18185171 0 40583 7664966 7802329 25523200 25987500 871265 1096055 12051660 13060721 4504456 4417462 7547204 8643259 X WORKING TOGETHER TO OPEN DOORS FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES TO BE VALUED MEMBERS OF THE COMMUNITY. false false 9034894 10417016 SUPPORTED LIVING PROGRAM: PROVIDE 24-HOUR ASSISTANCE WITH FULL ARRAY OF SUPPORT SERVICES FOR 116 INDIVIDUALS. SERVICES PROVIDED IN 37 HOMES SERVING ONE TO THREE PEOPLE EACH. 6904356 8542149 INTERCARE PROGRAM: PROVIDE 24-HOUR SERVICES FOR 82 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES IN 11 COMMUNITY-BASED HOMES . 4669308 5257374 FAMILY BASED SERVICES PROGRAM: PROVIDE CHILDREN AND ADULTS WITH SPECIAL NEEDS SERVICES IN FAMILY SETTINGS. THIS PROGRAM INCLUDES HOME- BASED AND RESPITE SERVICES AS WELL AS DEVELOPING FOSTER AND ADOPTIVE FAMILIES. 2225444 2187456 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. 2225444 2187456 22834002 true true false true false false false false false true true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 21 0 true 820 true false false false false false false false false false false false false X 13 13 false false false false true true false true true false false true true true true true true true true false NM X ANGIE JULIAN CFO ARCA 5053326700 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 CAROL PIERCE CHAIR 4.00 0.00 X X 0 0 0 JIM STROMBERG DIRECTOR 1.00 0.00 X 0 0 0 DON WRIGHT SECRETARY 2.00 X X 0 0 0 DIANE FISHER DIRECTOR 1.00 0.00 X 0 0 0 JAVIER ACEVES DIRECTOR 1.00 0.00 X 0 0 0 JEANNIE PATRICK DIRECTOR 1.00 X 0 0 0 JAMES BARTON DIRECTOR 1.00 0.00 X 0 0 0 JACK HOLMES DIRECTOR 1.00 0.00 X 0 0 0 LAUREL SHELTON TREASURER 2.00 0.00 X X 0 0 0 GRANT SLADE VICE CHAIR 2.00 0.00 X X 0 0 0 MATT MAES DIRECTOR 1.00 0.00 X 0 0 0 AMELIA LEE MARLEY DIRECTOR 1.00 0.00 X 0 0 0 EDWARD KAUL CEO/PRESIDEN 40.00 0.00 X 101300 0 8438 ANGIE JULIAN CFO 40.00 0.00 X 85825 0 3598 187125 12036 1 false false false 327748 178091 177194 683033 MEDICAID 623990 21769109 21769109 STATE CONTRACTS 623990 2606895 2606895 FEES AND RENTS 623990 1591380 1591380 CONTRACTUAL SERVICES 623990 390557 390557 WORK PROGRAM INCOME 623990 46054 46054 26403995 843 843 95765 115842 -20077 -20077 INSURANCE PROCEEDS 900099 14068 14068 OTHER INCOME 900099 1693 1693 15761 27083555 26403995 -20077 16604 199161 199161 14767777 13127438 1610975 29364 308755 275796 32959 1768847 1537012 224339 7496 1140631 1018871 118037 3723 13086 13086 59587 59587 374532 105406 269126 18941 18941 210973 134672 76301 794160 597854 196306 7758 7758 559271 522124 37147 109721 109721 FOSTER CARE & RESPITE SER 3165946 3165946 FOOD 715382 678152 37230 VEHICLE EXPENSE 641551 633290 8261 CLIENT UTILITIES 371993 371993 759428 665448 93980 25987500 22834002 3112915 40583 X 2195215 3263832 327321 327875 2276585 2258235 1156 386385 427040 14692653 8215123 6548734 6477530 316264 306209 12051660 13060721 1897209 1936320 86886 158813 2201871 2013636 318490 308693 4504456 4417462 X 7520889 8588400 26315 54859 7547204 8643259 12051660 13060721 1096055 X false true X true false X 567434 636599 1153323 1007375 683033 4047764 567434 636599 1153323 1007375 683033 4047764 4047764 132545 2174 2830 1799 843 140191 -29612 -37694 64548 40290 15761 53293 4241248 26403995 0.95440 0.95270 X PART II, LINE 10 MISCELLANEOUS 37,532 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 562 false true 2394 2956 false SCHEDULE C, PART II-B, LINE 1 LOBBYING ACTIVITIES INCLUDE: 1. DIRECT CONTACT WITH LEGISLATORS 2. A PORTION OF DUES PAID TO THE NM HEALTH CARE ASSOCIATION INDICATED AS USED FOR LOBBYING PURPOSES 721884 201493 133529 52117 1004789 667047 61395 6558 721884 689536 -19682 2807 667047 576053 113768 285 689536 493363 25000 63025 4191 576053 0.23000 0.77000 true true true 2085198 2085198 7706227 4740847 2965380 1575836 975728 600108 3325392 2498548 826844 6477530 CASH HELD FOR PERSONS SERVED LIABILI 304443 RENTAL DEPOSITS HELD 4250 308693 X 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. 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. 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. ARCA FOUNDATION 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 850437970 FUNDRAISIN NM 501 11A ARCA true ARCA BUILDING CORPORATION 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 850257425 CORPORATIO NM 501 9 ARCA false false false true false false false false false false false false false false false false false true false false ARCA FOUNDATION C 171001 FMV ARCA FOUNDATION Q 133748 FMV