2013-11-26T14:51:01-08:00 2013-06-30 JANICE MOEN 12228 YELLOWSTONE DR NE ALBUQUERQUE NM 87111 990 2012-07-01 856005755 ARCA ARCA 5053326700 11300 Lomas Blvd NE Albuquerque NM 87112 Laurel Shelton 2013-11-26 true Janice Moen CPA P01206712 5052502231 X 2012 2015-11-30 17:44:51Z 26485682 false false X ARCAOpeningDoors.org X 1953 NM 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. 11 11 857 3437 5886 -77333 1153323 1007375 25196488 25345001 25628 1799 55435 40290 26430874 26394465 0 0 18311204 17858234 0 62792 7629085 7664966 25940289 25523200 490585 871265 11572812 12051660 4896873 4504456 6675939 7547204 X Working together to open doors for people with developmental disabilities to be valued members of the community. false false 8927353 8125262 Supported Living Program: Provide 24-hour assistance with a full array of support services for 117 individuals. Services provided in 37 homes serving one to three people. 6742179 9478559 InterCare Program: Provide 24-hour services in 11 community-based homes for 82 individuals with developmental disabilities. 4698259 4856370 Family Based Services Program: Provide children and adults with special needs services in family settings. Includes home-based and respite services. Also developing foster and adoptive families. 2211532 2884810 22579323 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 false false false true true true false false true 17 0 true 857 true true false false false false false false 0 false false false false false false false false false false X 11 11 false false false false true true false true true false false true true true true true true true false false NM CO AZ X Angie Julian CFO ARCA 5053326700 11300 Lomas Blvd NE Albuquerque NM 87112 X Laurel Shelton 1.00 0.00 X 0 0 0 Jack Holmes 1.00 0.00 X 0 0 0 Grant Slade 1.00 0.00 X 0 0 0 James Barton 1.00 0.00 X 0 0 0 Diane Fisher 1.00 0.00 X 0 0 0 Jeannie Patrick 1.00 0.00 X 0 0 0 Javier Aceves 1.00 0.00 X 0 0 0 Doug Cox 2.00 0.00 X X 0 0 0 Don Wright 2.00 0.00 X X 0 0 0 Jim Stromberg 2.00 0.00 X X 0 0 0 Carol Pierce 4.00 0.00 X X 0 0 0 Angie Julian 40.00 0.00 X 79848 0 9464 Edward Kaul 40.00 0.00 X 99590 0 7824 179438 17288 0 false false false None 0 23000 310795 496610 176970 1007375 Work program income 623990 98200 98200 State Contracts 623990 2143259 2143259 Medicaid 623990 21358439 21358439 Fees and rents 623990 1499513 1499513 Contractual services 623990 245590 245590 25345001 1799 1799 0 0 0 0 0 0 97103 91217 5886 5886 PNM Incentive 221000 20914 20914 Insurance Settlement 900099 13490 13490 34404 26394465 25345001 5886 36203 0 0 0 0 205207 205207 0 14414359 12881956 1480934 51469 289861 258919 30942 1742890 1514457 221047 7386 1205917 1066586 135394 3937 0 16176 1634 14542 56480 56480 0 0 0 124647 71127 53520 10216 10216 602299 422117 180182 93421 93421 0 1169843 1067778 102065 0 0 0 0 0 560797 523549 37248 83645 83645 Day placement 252954 252954 Vehicle expense 502456 495769 6687 Food 700817 683144 17673 Foster care & respite services 3052015 3052015 439200 287318 151882 25523200 22579323 2881085 62792 X 1389432 2195215 501477 327321 0 2142694 2276585 0 0 0 7657 1156 392593 386385 14357065 7808331 6778112 6548734 0 0 0 0 360847 316264 11572812 12051660 1992697 1897209 114120 86886 2426910 2201871 363146 318490 4896873 4504456 X 6675939 7520889 26315 6675939 7547204 11572812 12051660 871265 X false true X true true true X 531083 567434 636599 1153323 1007375 3895814 0 0 531083 567434 636599 1153323 1007375 3895814 0 3895814 23154 132545 2174 2830 1799 162502 0 -6641 -29612 -37694 64548 40290 30891 4089207 0.95270 0.94350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 753 false true 1948 2701 false false Part II-B, Line 1i Part II-B, Line 1i - Other Activities Description Lobbying activities include:1. Direct contact with legislators2. A portion of dues paid to the NM Health Care Association indicated as used for lobbying purposes. 667047 61395 6558 721884 689536 -19682 2807 667047 576053 113768 285 689536 493363 25000 63025 1144 4191 576053 608638 -109662 1539 4074 493363 1.00000 true true true 2085198 2085198 7706227 4521060 3185167 1464553 882945 581608 3101087 2404326 696761 6548734 Rental deposits held 4047 Cash held for persons served liability 314443 318490 X 26422590 28125 28125 26394465 26394465 25551325 28125 28125 25523200 25523200 Part X Part X : FIN48 Footnote 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 do not result in any income tax liability. However, income from certain 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 periods ended June 30, 2013 and 2012.In 2006, the Financial Accounting Standards Board (FASB) issued authoritative guidance relating to the accounting for the uncertainty 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, 2013. 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, 2013, 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 IRC 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 informational 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, 2013, 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, 2009 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 recorded for the years ended June 30, 2013 and 2012. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. 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 Quarter (3yr.) average balance of the fund. The withdrawals are to only be used for ARCA and if ARCA were not to exist to organizations that provide direct and supporting services to people with developmental disabilities. The ARCA Foundation Board may choose to make future contributions to the Fund. IRS Form 990 Part I Line 18 Line 18 Total Expenses' functional classifications are as follows:Program $22,579,323 88.47%Management & General 2,881,085 11.28%Fundraising 62,792 .25%Total $25,523,200 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available 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. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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 or 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's 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 IRS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ARCA has a conflict of interest policy which includes having all new board and committee members sign an acknowledgement they have read and understood 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, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process 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 mailed to those reviewing and approving one week prior to the meeting. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder 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, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Independent Living and ACES Programs: Provide intermittent services to 198 individuals based upon individual choices and level of need. Provide tailored services addressing individualized interests in work and career opportunities. OTHER PROGRAM SERVICES 5: ARCA Job Training Program: Produce organic food products for sell to public, operate a copy/shred center and perform janitorial services as a means to teach job skills to people with developmental disabilities. ARCA Building Corporation 11300 Lomas Blvd NE Albuquerque NM 87112 850257425 Corporation was suspended in October 2010. NM 501(c)(3) 9 ARCA false ARCA Foundation 11300 Lomas Blvd NE Albuquerque NM 87112 850437970 Fundraising to support ARCA. NM 501(c)(3) 11 ARCA true false false true false false false false false false false false false false false false false true false false ARCA Foundation q 183043 FMV ARCA Foundation c 310795 FMV