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Nonprofiteer
← ARC OF FREDERICK COUNTY INC

Form 990 for tax year 2023

Filed by ARC OF FREDERICK COUNTY INC.

Totals

Total revenue
$15,793,234
Total expenses
$12,209,646
Contributions and grants received
$275,129
Grants paid
$0
Program service revenue
$15,244,121
Investment income
$271,236
Other revenue
$2,748
Total assets, end of year
$21,668,105
Total liabilities, end of year
$2,072,926
Net assets or fund balances, end of year
$19,595,179
Program services expenses (Part IX)
$11,585,246
Management and general expenses
$624,400
Fundraising expenses
$0
Program service expenses (Part III)
$11,585,246

Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $3,350

  • 1e · Government grants (contributions)

    $65,179

  • 1f · All other contributions, gifts and grants

    $206,600

  • 1g · Noncash contributions included above

    $9,188

  • 2a · Program service revenue: PERSONAL SUPPORT

    total $9,436,259 · related or exempt $9,436,259

  • 2b · Program service revenue: DAY AND VOCATIONAL

    total $2,925,894 · related or exempt $2,925,894

  • 2c · Program service revenue: COMMUNITY DEVELOPMENT SERVICES

    total $2,208,248 · related or exempt $2,208,248

  • 2d · Program service revenue: SUPPLEMENTAL

    total $315,639 · related or exempt $315,639

  • 2e · Program service revenue: AUTISM WAIVER

    total $199,100 · related or exempt $199,100

  • 2f · All other program service revenue

    total $158,981 · related or exempt $158,981

  • 3 · Investment income

    total $271,236 · excluded $271,236

  • 8a · Fundraising events: gross income

    $3,156

  • 8b · Fundraising events: direct expenses

    $408

  • 8c · Net income from fundraising events

    total $2,748 · excluded $2,748

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $603,421 · program services $452,566 · management and general $150,855

  • 7 · Other salaries and wages

    total $8,249,802 · program services $7,925,000 · management and general $324,802

  • 8 · Pension plan contributions

    total $1,246,616 · program services $1,195,415 · management and general $51,201

  • 10 · Payroll taxes

    total $813,231 · program services $776,019 · management and general $37,212

  • 11b · Fees: legal

    total $45,121 · program services $45,071 · management and general $50

  • 11c · Fees: accounting

    total $37,035 · program services $36,720 · management and general $315

  • 12 · Advertising and promotion

    total $623 · program services $527 · management and general $96

  • 13 · Office expenses

    total $170,517 · program services $159,619 · management and general $10,898

  • 14 · Information technology

    total $191,596 · program services $190,317 · management and general $1,279

  • 16 · Occupancy

    total $468,082 · program services $465,526 · management and general $2,556

  • 17 · Travel

    total $111,233 · program services $111,233

  • 19 · Conferences, conventions and meetings

    total $45,288 · program services $45,288

  • 22 · Depreciation, depletion and amortization

    total $43,011 · management and general $43,011

  • 23 · Insurance

    total $55,147 · program services $54,678 · management and general $469

  • 24a · Other expenses: PURCHASE OF SERVICE

    total $127,315 · program services $127,267 · management and general $48

  • 24b · Other expenses: BAD DEBT

    total $1,608 · management and general $1,608

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $9,759,878 · end of year $10,108,690

  • 2 · Savings and temporary cash investments

    beginning of year $267,184 · end of year $246,315

  • 3 · Pledges and grants receivable

    beginning of year $149,240 · end of year $0

  • 4 · Accounts receivable

    beginning of year $722,805 · end of year $898,829

  • 9 · Prepaid expenses and deferred charges

    beginning of year $38,921 · end of year $53,187

  • 10a · Land, buildings and equipment: cost or other basis

    $480,347

  • 10b · Land, buildings and equipment: accumulated depreciation

    $398,595

  • 10c · Land, buildings and equipment, net

    beginning of year $117,763 · end of year $81,752

  • 11 · Investments: publicly traded securities

    beginning of year $3,414,131 · end of year $4,360,833

  • 12 · Investments: other securities

    beginning of year $457,865 · end of year $446,070

  • 15 · Other assets

    beginning of year $5,376,026 · end of year $5,472,429

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,158,672 · end of year $1,832,106

  • 25 · Other liabilities

    beginning of year $217,016 · end of year $240,820

  • 27 · Net assets without donor restrictions

    beginning of year $14,423,640 · end of year $18,018,095

  • 28 · Net assets with donor restrictions

    beginning of year $1,504,485 · end of year $1,577,084

Mission and programs · 2023

Mission

THE ARC OF FREDERICK COUNTY HELPS PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVE ENVIABLE LIVES, THAT IS, LIVES FILLED WITH PURPOSE AND MEANING, WITH FRIENDS AND FAMILY. THE ARC PROVIDES SERVICES AND ADVOCACY.

Activities or mission (Part I)

THE ARC OF FREDERICK COUNTY IS AN ADVOCACY AGENCY SUPPORTING PEOPLE WITH DEVELOPMENTAL DISABILITIES.

  • PERSONAL SUPPORT - INDIVIDUAL SUPPORT TO ASSIST PEOPLE TO LEARN ACTIVITIES OF DAILY LIVING; MAINTAIN A HEALTHY, ACTIVE LIFE STYLE; MAKE MEANINGFUL COMMUNITY CONNECTIONS; AND BUILD SELF-ADVOCACY SKILLS.

    Expenses $7,688,870 · Revenue $9,436,259

  • DAY SERVICES - INDIVIDUAL SUPPORT TO ASSIST PEOPLE TO CREATE MEANINGFUL DAYS IN WORKING; ATTENDING COLLEGE OR OTHER CLASSES; VOLUNTEERING; VOCATIONAL SKILLS LEARNING; AND BY SOCIALIZATION, EXPLORING AND LEARNING MORE ABOUT THEIR COMMUNITIES.

    Expenses $3,305,593 · Revenue $5,134,142

  • INFORMATION AND REFERRAL - SERVICES TO ASSIST PEOPLE WITH DISABILITIES, THEIR FAMILIES, OR OTHER COMMUNITY MEMBERS TO LOCATE RESOURCES; RECEIVE EDUCATIONAL ADVOCACY, FUTURE AND ESTATE PLANNING, AND TRANSITIONING SERVICES; BY ANSWERING QUESTIONS AND HELPING SOLVE PROBLEMS.

    Expenses $325,383 · Revenue $315,639

  • AUTISM WAIVER SERVICES - COORDINATION BY IMPLEMENTING A PLAN OF CARE FOR STUDENTS WITH AUTISM TO ACCESS IN-HOME AND COMMUNITY SUPPORTS.

    Expenses $240,049 · Revenue $199,100

  • RETAIL INCOME - THE ARC AT MARKET STREET OFFERS JOB TRAINING PROGRAMS FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES.

    Revenue $158,981

  • PURCHASE OF SERVICE INDIVIDUAL SUPPORT TO ASSIST PEOPLE TO LIVE AND WORK IN THEIR COMMUNITIES; BUILD SAFETY NETS; NAVIGATE THROUGH GENERIC RESOURCES; AND PURCHASE ITEMS THAT SUPPORT THEIR LIVES.

    Expenses $25,351

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Cindy Kopciak

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Kathy Laky

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Wendy Andrews

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Shawn Dennison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Duncan Barks

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Adriana Toro

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Denny Weikert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Carol Debow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Greta Harrison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mark Randolph

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Shauna Mulcahy

    EXECUTIVE DIRECTOR

    Total calculated
    $184,153
    From this org
    $145,018
    From related orgs
    $0
    Other
    $39,135
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,018
    Bonus
    $0
    Other
    $0
    Deferred
    $21,116
    Nontaxable benefits
    $18,019
    Filer's total
    $184,153

  • Joanna Pierson

    DIRECTOR OF RESEARCH & DEV

    Total calculated
    $282,705
    From this org
    $237,029
    From related orgs
    $0
    Other
    $45,676
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,029
    Bonus
    $0
    Other
    $0
    Deferred
    $32,938
    Nontaxable benefits
    $12,738
    Filer's total
    $282,705

  • Aaron Stephens

    SPECIAL EVENTS DIRECTOR

    Total calculated
    $136,564
    From this org
    $118,641
    From related orgs
    $0
    Other
    $17,923
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • JEANNE BUSSARD CENTER LLC

    ENTITY SET UP AS BORROWER ON DEBT GUARANTEED BY ARC PROPERTIES, LLC · MD

    Directly controlled by THE ARC OF FREDERICK COUNTY

Provenance

Return type
form_990
Tax year
2023
Filed
5 February 2025
IRS schema version
2023v6.0
Source object
202520369349300342

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