Arc Of Iowa, 0157 East Central Iowa in Cedar Rapids, Iowa (IA)

Arc Of Iowa, 0157 East Central Iowa
Employer Identification Number (EIN)	420805377
Name of Organization	Arc Of Iowa
Secondary Name	0157 East Central Iowa
In Care of Name	Delaine Petersen
Address	680 2nd St Se Ste 200, Cedar Rapids, IA 52401-2006
Activities	Camp, Health clinic, Other school related activities
Subsection	Charitable Organization, Educational Organization
Ruling Date	12/1962
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$5,000,000 to $9,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$5,852,190
Amount of Income	$4,319,110
Form 990 Revenue Amount	$4,295,556

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes	Yes
Did the organization report an amount for other liabilities?	No	No	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	Yes	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		0	1	1
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		627	619	523
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$78,407	$82,323	$84,361
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$3,960	$3,189	$10,550
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$3,555,195	$3,624,302	$3,725,695	$4,295,556
Contributions, Gifts, Grants and Other Similar Amounts	$717,475	$620,677	$775,600	$560,047
Program Service Revenue	$2,695,497	$2,814,097	$2,894,275	$3,665,171
Home Health Care Services		$2,630,012	$2,719,313	$3,376,158
624100		$184,085	$174,962	$120,070
624100		$0	$0	$117,687
Educational Support Services		$0	$0	$51,256
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$14,570	$30,256	$34,176	$19,504
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$15,810	$19,120	$12,560	$7,280
Gross rents (Real / Personal)	$15,810 / $0	$19,120 / $0	$12,560 / $0	$7,280 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$15,810 / $0	$19,120 / $0	$12,560 / $0	$7,280 / $0
Net gain/loss from sales of assets other than inventory	$-544	$29,225	$12,275	$4,293
Gross amount from sales of assets other than inventory (Securities / Other)	$0 / $0	$30,656 / $0	$12,275 / $0	$4,507 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $544	$0 / $1,431	$0 / $0	$0 / $214
Gain or (loss) (Securities / Other)	$0 / $-544	$30,656 / $-1,431	$12,275 / $0	$4,507 / $-214
Net income/loss from fundraising events	$96,581	$89,059	$-15,765	$-17,023
Gross income from fundraising events	$123,407	$110,108	$7,883	$6,317
Less: direct expenses	$26,826	$21,049	$23,648	$23,340
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$15,806	$21,868	$12,574	$56,284
900099		$18,023	$8,279	$42,891
541800		$3,575	$3,575	$2,280
Professional and Management Development Training		$270	$720	$120
All other revenue		$0	$0	$10,993

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$3,406,656	$3,502,042	$3,703,984	$4,143,162
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$79,194	$83,710	$87,841	$96,250
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$2,601,644	$2,648,454	$2,768,147	$3,080,068
Pension plan accruals and contributions		$0	$0	$7,056
Other employee benefits		$81,983	$170,973	$198,789
Payroll taxes	$198,878	$206,804	$224,370	$248,077
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$2,952	$500	$3,088
Accounting		$67,513	$48,488	$49,257
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$6,118	$6,191	$6,152
Other		$5,226	$5,251	$0
Advertising and promotion		$0	$0	$0
Office expenses		$79,559	$79,043	$105,113
Information technology		$0	$0	$0
Royalties		$0	$0	$0
Occupancy		$28,562	$29,310	$36,894
Travel		$57,886	$51,101	$66,509
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$139	$1,721	$207
Interest		$9,625	$6,793	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$93,127	$96,643	$94,192
Insurance		$24,879	$26,986	$28,987
Other expenses		$38,966	$39,598	$58,560
Other expenses		$23,775	$22,391	$22,320
Other expenses		$22,751	$12,431	$41,643

	2011	2012	2013	2014
Balance Sheet
Total assets	$5,646,871	$5,673,477	$5,544,334	$5,852,190
Cash - non-interest-bearing		$119,524	$154,522	$164,898
Savings and temporary cash investments		$1,998,116	$1,711,334	$1,855,901
Pledges and grants receivable, net		$200,000	$200,000	$200,000
Accounts receivable, net		$415,713	$461,797	$492,657
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$24,790	$71,261	$67,038
Land, buildings, and equipment: cost or other basis		$1,967,676	$1,908,813	$1,907,394
Investments - publicly traded securities		$0	$0	$0
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$947,658	$1,036,607	$1,164,302
Total liabilities	$724,534	$683,998	$468,484	$510,134
Accounts payable and accrued expenses		$379,053	$450,159	$410,051
Grants payable		$0	$0	$0
Deferred revenue		$19,604	$18,325	$25,083
Tax-exempt bond liabilities	$0	$285,341	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$303,556	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0	$75,000
Total net assets or fund balances	$4,922,337	$4,989,479	$5,075,850	$5,342,056
Unrestricted net assets		$4,708,886	$4,821,850	$5,052,292
Temporarily restricted net assets		$226,593	$200,000	$235,764
Permanently restricted net assets		$54,000	$54,000	$54,000
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2010 - 2014 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
Public support	$18,192,485
Subtotal	$18,192,485
Gifts, grants, contributions, and membership fees received	$3,356,338
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$14,836,147
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$18,912,109
Public support	$18,192,485
Subtotal	$180,449
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$180,449
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$8,566
Other income	$530,609

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2009)
Total	$37,211	$1,187	$2,534
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$37,211	$1,187	$2,534
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2009)
Total deductions	$146
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$146
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$0
Other deductions	$0
Unrelated business taxable income	$0
Unrelated business taxable income before net operating loss deduction	$2,388
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$2,388
Specific deduction	$1,000

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11	Arc Of Iowa, 0157 East Central Iowa	680 2nd St Se Ste 200, Cedar Rapids, IA 52401-2006	IA	1962-12	$4,319,110
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Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	The Arc Of Iowa	130 S Sheldon Ave Ste 302, Ames, IA 50014-7383	IA	1962-12	$65,624
Subordinate	Arc Of Iowa, 0157 East Central Iowa	680 2nd St Se Ste 200, Cedar Rapids, IA 52401-2006	IA	1962-12	$4,319,110
Subordinate	Arc Of Iowa, 0706 Johnson County	2620 Muscatine Ave, Iowa City, IA 52240-6656	IA	1967-03	$1,972,849
Subordinate	Arc Of Iowa, Arc Of Story Count	130 S Sheldon Ave Ste 302, Ames, IA 50014-7383	IA	1962-12	$164,464
Subordinate	Arc Of Iowa	3001 Malloy Road, Sioux City, IA 51103	IA	1962-12	$39,880
Subordinate	Arc Of Iowa	306 West Harrison Avenue, Fairfield, IA 52556	IA	1962-12	$25,946
Subordinate	Arc Of Iowa	206 N Center, Promise City, IA 52583	IA	1967-03	$7,425
Subordinate	Arc Of Iowa, Group Return	715 E Locust St, Des Moines, IA 50309-1915	IA	1963-04	$1
Subordinate	Arc Of Iowa, Hardin County Arc	224 Ash St Po Box 336, Hubbard, IA 50122	IA	1967-03	$0
Subordinate	Arc Of Iowa	2567 180th Avenue, Manchester, IA 52057	IA	1967-03	$0
Subordinate	Arc Of Iowa	215 W 3rd St, Tama, IA 52339	IA	1967-03	$0
Subordinate	Arc Of Iowa	1119 Chestnut St, Osage, IA 50461	IA	1967-03	$0
Subordinate	Arc Of Iowa	Po Box 622, Centerville, IA 52544	IA	1962-12	$0
Subordinate	Arc Of Iowa	PO BOX 833, Mt Pleasant, IA 52641	IA	1962-12	$0
Subordinate	Arc Of Iowa	606 Ann Rutledge Road, Marshalltown, IA 50158	IA	1962-12	$0
Subordinate	Arc Of Iowa	Po Box 168, Mason City, IA 50401	IA	1959-05	$0
Subordinate	Arc Of Iowa, The Arc Cedar Valley	760 Ansborough Avenue, Waterloo, IA 50701	IA	1962-12	$0
Subordinate	Arc Of Iowa	1523, Bettendorf, IA 52722	IA	1967-03	$0
Subordinate	The Arc Of Winneshiek County	2579 Golf View Rd, Decorah, IA 52101	IA	1967-03	$0
Subordinate	Arc Of Iowa	333 South Ave, Chariton, IA 50049	IA	1967-03	$0

Number of affiliated organizations

Iowa

Total

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