Arc Hamilton County, Arc Southwest Ohio in Cincinnati, Ohio (OH)

Arc Hamilton County, Arc Southwest Ohio
Employer Identification Number (EIN)	310526523
Name of Organization	Arc Hamilton County
Secondary Name	Arc Southwest Ohio
Address	PO BOX 6401, Cincinnati, OH 45206-0401
Activities	Aid to the handicapped (see also 031)
Subsection	Charitable Organization, Educational Organization
Ruling Date	07/1950
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2011
Assets	$100,000 to $499,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$393,164
Amount of Income	$604,435
Form 990 Revenue Amount	$591,712
National Taxonomy of Exempt Entities (NTEE)	Human Services - Multipurpose and Other: Developmentally Disabled Centers, Services

Non-representatives - add comments:

Amount of income in 2011: $604,435

Arc Hamilton County, Arc Southwest Ohio:	$604,435
Other organizations performing similar types of work:	$5,961,275

Assets in 2011: $393,164

This organization:	$393,164
Other organizations performing similar types of work:	$3,885,063

Expenses in 2011: $712,709

This organization:	$712,709
Other organizations performing similar types of work:	$5,751,526

Income to expenses ratio in 2011: 0.8

This organization:	0.8
Other organizations performing similar types of work:	1.0

Expenses allocated to program services in 2006: 87.5%

Arc Hamilton County, Arc Southwest Ohio:	87.5%
Other organizations performing similar types of work:	89.2%

Number of employees in 2006: 12

Arc Hamilton County, Arc Southwest Ohio:	12
Other organizations performing similar types of work:	214

Employees paid over $50,000 in 2006: 0.0%

Arc Hamilton County, Arc Southwest Ohio:	0.0%
Other organizations performing similar types of work:	3.0%

Grants share in income in 2011: 97.9%

Arc Hamilton County, Arc Southwest Ohio:	97.9%
Other organizations performing similar types of work:	10.4%

Financial snapshot ($)

Revenue for 2011

Functional expenses for 2011

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
Gross income from members or shareholders	$0
Gross income from other sources	$0

Statement of Revenue (for 2011)
Total revenue	$591,712
Contributions, Gifts, Grants and Other Similar Amounts	$579,131
Program Service Revenue	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0
Income from investment of tax-exempt bond proceeds	$1,033
Royalties	$0
Net rental income	$0
Net gain from sales of assets other than inventory	$0
Net income from fundraising events	$11,548
Gross income from fundraising events	$24,271
Less: direct expenses	$12,723
Net income from gaming activities	$0
Net income from sales of inventory	$0
Miscellaneous Revenue	$0

Statement of Functional Expenses (for 2011)
Total functional expenses	$712,709
Compensation of current officers, directors, trustees, and key employees	$180,675
Other salaries and wages	$240,162
Payroll taxes	$29,924
Professional fundraising services	$0
Other	$261,948

Balance Sheet (for 2011)
Total assets	$393,164
Total liabilities	$492,264
Tax-exempt bond liabilities	$0
Secured mortgages and notes payable to unrelated third parties	$0
Unsecured notes and loans payable to unrelated third parties	$0
Other	$492,264
Total net assets or fund balances	$-99,100
Retained earnings, endowment, accumulated income, or other funds	$0

Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:	An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)

	2007 - 2011 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
Total Support	$4,050,875
Gifts, grants, contributions, and membership fees received	$3,980,575
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$70,300
Gross receipts from related activities, etc.	$101,297

	2000	2001	2004	2005	2006
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$666,901	$622,097	$673,198	$686,971	$620,695
Contributions, gifts, grants, and similar amounts received	$508,719	$506,769	$615,883	$619,708	$635,722
Contributions to donor advised funds					$0
Direct public support	$96,614	$89,263	$41,306	$69,045	$132,161
Indirect public support	$132,174	$132,156	$120,487	$120,492	$60,448
Government contributions (grants)	$279,931	$285,350	$454,090	$430,171	$443,113
Program service revenue including government fees and contracts	$26,435	$24,431	$25,510	$24,340	$33,460
Membership dues and assessments	$6,208	$6,666	$6,022	$4,695	$3,677
Interest on savings and temporary cash investments	$100,683	$48,475	$6,342	$18,379	$53,182
Dividends and interest from securities	$0	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$0	$-116,092
Gross amount from sales of assets other than inventory	$0	$0	$0	$0	$284,629
Less: cost or other basis and sales expenses	$0	$0	$0	$0	$400,721
Net income or (loss) from special events and activities	$23,356	$30,756	$16,358	$16,000	$6,837
Gross revenue	$36,704	$44,502	$28,934	$34,975	$17,696
Less: direct expenses other than fundraising expenses	$13,348	$13,746	$12,576	$18,975	$10,859
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0
Other revenue	$1,500	$5,000	$3,083	$3,849	$3,909
Total expenses	$562,675	$592,953	$742,609	$729,177	$831,139
Program services	$485,650	$520,448	$685,192	$634,858	$727,475
Management and general	$77,025	$72,505	$57,417	$40,330	$58,224
Fundraising	$0	$0	$0	$53,989	$45,440
Payments to affiliates	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$626,113	$613,327	$567,297	$547,183	$448,998
Excess or (deficit) for the year	$104,226	$29,144	$-69,411	$-42,206	$-210,444
Net assets or fund balances at beginning of year	$604,683	$626,113	$629,959	$567,297	$547,183
Other changes in net assets or fund balances	$-82,796	$-41,930	$6,749	$22,092	$112,259

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2006)
Total functional expenses	$831,139	$727,475	$58,224	$45,440
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$193,548	$193,128	$420	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$307,807	$287,385	$20,422	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$61,719	$54,851	$2,994	$3,874
Payroll taxes	$41,622	$35,980	$2,059	$3,583
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$5,469	$4,448	$854	$167
Telephone	$9,238	$7,494	$1,128	$616
Postage and shipping	$13,200	$10,458	$1,755	$987
Occupancy	$34,259	$28,676	$3,583	$2,000
Equipment rental and maintenance	$22,122	$19,096	$1,712	$1,314
Printing and publications	$8,173	$5,962	$650	$1,561
Travel	$11,360	$9,331	$1,763	$266
Conferences, conventions, and meetings	$18,682	$9,832	$3,021	$5,829
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$4,386	$0	$4,386	$0
Other expenses not covered above	$99,554	$60,834	$13,477	$25,243

	2000	2001	2004	2005	2006
Balance Sheets
Total assets	$1,332,002	$1,350,436	$1,133,660	$1,039,131	$1,099,795
Cash - non-interest-bearing	$50	$50	$0	$0	$0
Savings and temporary cash investments	$909,340	$957,562	$687,466	$557,181	$585,440
Accounts receivable less allowance for doubtful accounts	$75,713	$72,723	$122,209	$154,452	$109,113
Pledges receivable less allowance for doubtful accounts	$3,400	$3,400	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)					$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$2,205	$3,205	$2,124	$2,624	$7,617
Investments - publicly-traded securities					$394,201
Investments - other securities	$321,030	$286,693	$312,550	$320,501	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$19,764	$26,303	$8,811	$4,373	$3,424
Other assets, including program-related investments	$500	$500	$500	$0	$0
Total liabilities	$705,889	$737,109	$566,363	$491,948	$650,797
Accounts payable and accrued expenses	$93,193	$98,071	$68,070	$97,445	$114,055
Grants payable	$0	$0	$498,293	$0	$0
Deferred revenue	$612,696	$639,038	$0	$394,503	$536,742
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$1,332,002	$1,350,436	$1,133,660	$1,039,131	$1,099,795
Total net assets or fund balances	$626,113	$613,327	$567,297	$547,183	$448,998

	2000	2001	2004	2005	2006
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$666,901	$622,097	$673,198	$686,971	$620,695
Total revenue, gains, and other support per audited financial statements	$586,306	$582,267	$682,047	$711,661	$735,938
Other expenses	$-80,595	$-39,830	$8,849	$24,690	$115,243
Net unrealized gains on investments	$-82,795	$-41,930	$6,749	$22,092	$112,259
Donated services and use of facilities	$2,200	$2,100	$2,100	$2,598	$2,984
Recoveries of prior year grants	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0

	2000	2001	2004	2005	2006
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$562,675	$592,953	$742,609	$729,177	$831,139
Total expenses and losses per audited financial statements	$564,875	$595,053	$744,709	$731,775	$834,123
Other revenue	$2,200	$2,100	$2,100	$2,598	$2,984
Donated services and use of facilities	$2,200	$2,100	$2,100	$2,598	$2,984
Prior year adjustments	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	24
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	12

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2006)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$-62,910	$47,883
Program service revenue
Program service revenue 1	000000	$0	00	$0	$33,460
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$3,677
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$53,182	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$-116,092	$0
Net income or (loss) from special events	000000	$0	00	$0	$6,837
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$3,909

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that receives a substantial part of its support from a governmental unit or from the general public

	1999	2000	2003	2004	2005
Support Schedule
Total	$515,787	$671,347	$710,122	$692,625	$673,704
Gifts, grants, and contributions received	$425,629	$512,411	$619,124	$622,734	$587,465
Membership fees received	$7,275	$6,208	$4,556	$6,022	$4,695
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$43,202	$49,790	$64,907	$54,444	$59,316
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$39,386	$101,438	$9,918	$6,342	$18,379
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0
Other income	$295	$1,500	$11,617	$3,083	$3,849

Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
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Number of organizations performing similar types of work

Alaska	2
Alabama	4
Arkansas	7
Arizona	6
California	46
Colorado	10
Connecticut	5
Florida	22
Georgia	4
Hawaii	2
Iowa	9
Idaho	1
Illinois	35
Indiana	16
Kansas	10
Kentucky	2
Louisiana	8
Massachusetts	27
Maryland	13
Maine	22
Michigan	8
Minnesota	21
Missouri	11

Montana	5
North Carolina	8
North Dakota	6
Nebraska	4
New Hampshire	6
New Jersey	10
New Mexico	4
New York	65
Ohio	13
Oklahoma	5
Oregon	7
Pennsylvania	32
Rhode Island	6
South Carolina	6
South Dakota	7
Tennessee	18
Texas	8
Virginia	2
Vermont	4
Washington	3
Wisconsin	10
West Virginia	3
Wyoming	1

Total

524

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