ASSOCIATION OF REGISTRARS AND COLLECTIONS SPECIALISTS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ASSOCIATION OF REGISTRARS AND COLLECTIONS SPECIALISTS (EIN 45-5032402)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-04-01
IRS object ID: 202640919349300219
Schema version: 2024v5.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-01T09:06:45-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	362985770	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SELDEN FOX LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PARKVIEW PLAZA SUITE 710	AddressLine1Txt
City	OAKBROOK TERRACE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60181	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455032402	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATION OF REGISTRARS AND	BusinessNameLine1Txt
Business Name Line2	COLLECTIONS SPECIALISTS	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ASSO	BusinessNameControlTxt
Phone	8474404294	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1440 W TAYLOR STREET 451	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60607	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SEBASTIAN E ENCINA	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8474404294	PhoneNum
Signature	2026-03-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT G WUJEK	PreparerPersonNm
PTIN	P01367472	PTIN
Phone	6309541400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHRIS HELMS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1440 W TAYLOR STREET 451	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60607	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$306,333	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ARCSINFO.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	AR	LegalDomicileStateCd
Activity Or Mission	REPRESENT AND PROMOTE REGISTRARS AND COLLECTION SPECIALISTS	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$103	PYContributionsGrantsAmt
CY Contributions Grants	$130	CYContributionsGrantsAmt
PY Program Service Revenue	$670,048	PYProgramServiceRevenueAmt
CY Program Service Revenue	$205,938	CYProgramServiceRevenueAmt
PY Investment Income	$24,530	PYInvestmentIncomeAmt
CY Investment Income	$41,544	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$694,681	PYTotalRevenueAmt
CY Total Revenue	$247,612	CYTotalRevenueAmt
PY Grants And Similar Paid	$22,884	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$10,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$457,660	PYOtherExpensesAmt
CY Other Expenses	$230,809	CYOtherExpensesAmt
PY Total Expenses	$480,544	PYTotalExpensesAmt
CY Total Expenses	$240,809	CYTotalExpensesAmt
PY Revenues Less Expenses	$214,137	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,803	CYRevenuesLessExpensesAmt
Total Assets BOY	$935,009	TotalAssetsBOYAmt
Total Assets EOY	$1,192,119	TotalAssetsEOYAmt
Total Liabilities BOY	$47,102	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$281,324	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$887,907	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$910,795	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ASSOCIATION OF REGISTRARS AND COLLECTIONS SPECIALISTS (ARCS) WAS ESTABLISHED TO REPRESENT AND PROMOTE REGISTRARS AND COLLECTION SPECIALISTS THROUGH EDUCATING THE PROFESSION IN BEST PRACTICES OF REGISTRATION AND COLLECTIONS CARE AND THROUGH FACILITATING COMMUNICATION AND NETWORKING.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$85,907	ExpenseAmt
Revenue	$119,156	RevenueAmt
Desc	ANNUAL CONFERENCE, WORKSHOPS, AND WEBINARS - ARCS HOSTS AN ANNUAL CONFERENCE AND PERIODIC WORKSHOPS, PROVIDING COLLECTIONS SPECIALISTS AND OTHER IN THE FIELD WITH EDUCATIONAL SESSIONS AND NETWORKING WITH COLLEAGUES FROM AROUND THE WORLD. IN ADDITION, ARCS HOSTS A VARIETY OF WEBINARS THROUGHOUT THE YEAR PROVIDING MEMBERS WITH TIMELY, RELEVANT INFORMATION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$10,850	ExpenseAmt
Grant	$10,000	GrantAmt
Desc	INTERNSHIP AWARDS - ARCS PROVIDES INTERNSHIP STIPENDS TO AWARDEES PURSUING INTERNSHIPS IN REGISTRATION OR COLLECTION MANAGEMENT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Revenue	$86,782	RevenueAmt
Desc	MEMBERSHIP SERVICES - AS A PROFESSIONAL MEMBERSHIP SOCIETY OF COLLECTIONS AND REGISTRAR SPECIALISTS, ARCS ASSESSES MEMBERSHIP DUES WHICH PROVIDE MEMBERS WITH VARIOUS EDUCATIONAL OPPORTUNITIES, ALONG WITH ACCESS TO VARIOUS MEMBER FORUMS, A RESOURCE LIBRARY, MENTORING PROGRAM, AND CAREER CENTER.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$96,757	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TALLEY MANAGEMENT GROUP INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3104370581	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 MANTUA ROAD	AddressLine1Txt
City	MOUNT ROYAL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08061	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHRIS HELMS
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
JANET NORTHEY
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
SHANNON WHITE
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
ELISE V LECOMPTE
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
MELISSA BECHHOEFER
PAST PRESIDENT	5.00	Yes (X)		$0	$0	$0
COURTNEY KEEL BECRAFT
DIRECTOR	3.00	Yes (X)		$0	$0	$0
SYDNEY BRIGGS
DIRECTOR	3.00	Yes (X)		$0	$0	$0
BARBARA CHAMBERLAIN
DIRECTOR	3.00	Yes (X)		$0	$0	$0
LAURA ELLIFF CRUZ
DIRECTOR	3.00	Yes (X)		$0	$0	$0
SEBASTIN ENCINA
DIRECTOR	3.00	Yes (X)		$0	$0	$0
SAMANTHA HUNT-DURAN
DIRECTOR	3.00	Yes (X)		$0	$0	$0
MARKECIA KOULESSER
DIRECTOR	3.00	Yes (X)		$0	$0	$0
ALICIA B THOMAS
DIRECTOR	3.00	Yes (X)		$0	$0	$0
KARA VETTER
DIRECTOR	3.00	Yes (X)		$0	$0	$0
GRACE WEISS
DIRECTOR	3.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$130	AllOtherContributionsAmt
Total Contributions	$130	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES/WORKSHOPS	900099	$113,386	$113,386
MEMBERSHIP DUES	900099	$83,491	$83,491
WEBINARS	900099	$5,770	$5,770

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,291	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,291	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$205,938	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,985	TotalRevenueColumnAmt
Exclusion	$32,985	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$67,280	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$58,721	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$8,559	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,559	TotalRevenueColumnAmt
Exclusion	$8,559	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$247,612	TotalRevenueColumnAmt
Related Or Exempt Func Income	$205,938	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$41,544	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt
Program Services	$10,000	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$74,376	TotalAmt
Program Services	$52,537	ProgramServicesAmt
Management And General	$21,839	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,750	TotalAmt
Management And General	$7,750	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,690	TotalAmt
Management And General	$1,690	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$55,286	TotalAmt
Program Services	$2,750	ProgramServicesAmt
Management And General	$52,536	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$53,138	TotalAmt
Program Services	$28,000	ProgramServicesAmt
Management And General	$25,138	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$10,307	TotalAmt
Management And General	$10,307	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,175	TotalAmt
Program Services	$2,340	ProgramServicesAmt
Management And General	$11,835	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,239	TotalAmt
Management And General	$2,239	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	BANK & CREDIT CARD FEES	Desc
Total	$10,179	TotalAmt
Management And General	$10,179	ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,669	TotalAmt
Program Services	$1,130	ProgramServicesAmt
Management And General	$539	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$240,809	TotalAmt
Program Services	$96,757	ProgramServicesAmt
Management And General	$144,052	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$573,583	BOYAmt
EOY	$579,914	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,500	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$26,581	BOYAmt
EOY	$21,230	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$332,345	BOYAmt
EOY	$590,975	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$935,009	BOYAmt
EOY	$1,192,119	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,384	BOYAmt
EOY	$9,344	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$40,718	BOYAmt
EOY	$271,980	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$47,102	BOYAmt
EOY	$281,324	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$887,907	BOYAmt
EOY	$910,795	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$887,907	BOYAmt
EOY	$910,795	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$935,009	BOYAmt
EOY	$1,192,119	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$6,803	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$16,085	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,335	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,146	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$218	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$103	CurrentTaxYearMinus1YearAmt
Current Tax Year	$130	CurrentTaxYearAmt
Total	$3,932	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$116,873	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$265,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$212,955	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$670,048	CurrentTaxYearMinus1YearAmt
Current Tax Year	$205,938	CurrentTaxYearAmt
Total	$1,471,607	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$118,208	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,939	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$213,173	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$670,151	CurrentTaxYearMinus1YearAmt
Current Tax Year	$206,068	CurrentTaxYearAmt
Total	$1,475,539	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$17,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$42,630	CurrentTaxYearMinus1YearAmt
Total	$70,130	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$17,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$42,630	CurrentTaxYearMinus1YearAmt
Total	$70,130	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,405,409	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$891	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,530	CurrentTaxYearMinus1YearAmt
Current Tax Year	$32,985	CurrentTaxYearAmt
Total	$58,526	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$891	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,530	CurrentTaxYearMinus1YearAmt
Current Tax Year	$32,985	CurrentTaxYearAmt
Total	$58,526	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$118,293	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$267,974	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$214,064	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$694,681	CurrentTaxYearMinus1YearAmt
Current Tax Year	$239,053	CurrentTaxYearAmt
Total	$1,534,065	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.91610	PublicSupportCY509Pct
Public Support PY509	0.90930	PublicSupportPY509Pct
Investment Income CY	0.03820	InvestmentIncomeCYPct
Investment Income PY	0.02590	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	ARCS FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THEY ARE NOT REQUIRED TO RECORD A LIABILITY FOR ANY SUCH POSITIONS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	INTERNSHIP AWARDS/STIPENDS	GrantTypeTxt
Recipient	10	RecipientCnt
Cash Grant	$10,000	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	ARCS GRANTS INTERNSHIP AWARDS/STIPENDS TO QUALIFIED APPLICANTS WHO ARE STUDENTS AT THE UNDERGRADUATE OR GRADUATE LEVEL OR ARE A RECENT GRADUATE (WITHIN TWO YEARS) WHO HAVE DEMONSTRATED INTEREST IN REGISTRATION/COLLECTIONS MANAGEMENT. IN DOING SO, PREFERENCE IS GIVEN TO: - APPLICANTS WITH LITTLE OR NO MUSEUM INTERNSHIP EXPERIENCE. - APPLICANTS WHO RECEIVE NEED-BASED FINANCIAL AID FROM THEIR COLLEGE OR UNIVERSITY OR WHO SUBMIT A BRIEF STATEMENT INDICATING FINANCIAL NEED. - STUDENTS FROM DIVERSE BACKGOUNDS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	ARCS HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: INDIVIDUAL, STUDENT, RETIREE, AND CORPORATE.
FORM 990, PART VI, SECTION A, LINE 7A	ARCS' BOARD OF DIRECTORS IS COMPRISED OF AND ELECTED BY A VOTE OF ITS ACTIVE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	AN AFFIRMATIVE VOTE OF TWO THIRDS OF ALL ACTIVE MEMBERS IS REQUIRED TO AMEND THE ARCS' CONSTITUTION OR BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B	ARCS' 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM WHEN THEY JOIN THE BOARD AND ANNUALLY THEREAFTER.
FORM 990, PART VI, SECTION C, LINE 19	ARCS' GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	MEMBERSHIP SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 52,536. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,536. OTHER: PROGRAM SERVICE EXPENSES 2,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,750.
FORM 990, PART XII, LINE 2C	ARCS' BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF ARCS' FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.