Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
EVANSVILLE ARC INC
Employer identification number
35-0992718
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
722,592
815,982
842,153
1,641,768
788,698
4,811,193
2
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......
4,213,141
4,314,825
7,866,082
8,547,034
7,196,355
32,137,437
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
53,784
65,131
65,014
67,087
69,798
320,814
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
4,989,517
5,195,938
8,773,249
10,255,889
8,054,851
37,269,444
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
42,255
25,000
31,000
972,871
57,600
1,128,726
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
42,255
25,000
31,000
972,871
57,600
1,128,726
8
Public support (Subtract line 7c from line 6.)
36,140,718
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
4,989,517
5,195,938
8,773,249
10,255,889
8,054,851
37,269,444
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
10,082
2,910
9,014
46,331
5,212
73,549
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
117,923
96,854
220,983
177,220
89,266
702,246
c
Add lines 10a and 10b.
128,005
99,764
229,997
223,551
94,478
775,795
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
26,222
27,765
21,346
13,885
22,156
111,374
13
Total support. (Add lines 9, 10c, 11, and 12.)..
5,143,744
5,323,467
9,024,592
10,493,325
8,171,485
38,156,613
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
94.717 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
91.859 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.033 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.148 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
EVANSVILLE ARC INC
Employer identification number
35-0992718
Return Reference
Explanation
PAGE 2, PART III, LINE 4A
DESCRIPTION OF PROGRAM SERVICE ------------------------------------------------------------------------ ARC Industries provides a unique work and training program by allowing individuals with disabilities to work in a real world manufacturing plant and earn a wage based on performance. Community Job Link is a service designed to assist people with disabilities secure and retain employment in the community. Community Job Link has successfully adhered to the mission of Evansville ARC, while also providing numerous rewards for employers. Individuals work side by side with other employees, becoming independent, contributing members of their community. Employment in the community is another means toward independence and growth in self-esteem. Adult Day Service Program assists individuals in learning daily life skills, social interaction techniques and in becoming more independent. Through a person centered planning process, individuals give input on how they would like to spend their day, what their values and dreams are and how Evansville Arc can best help them achieve their goals and dreams. PART VI, SECTION A, QUESTION 7A MEMBERS OR STOCKHOLDERS WHO ELECT MEMBERS OF THE GOVERNING BODY ------------------------------------------------------------------------ Evansville ARC is a membership organization. Annually, a slate of board officers are presented to the membership for approval - via proxy or in-person at the annual meeting - and annually any new board member/board terms are presented to the members for approval. Membership consists of individuals who pay a nominal fee to be "a member" of Evansville ARC and members must meet certain membership qualifications.
PART VI, SECTION A, QUESTION 7B
DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS OR STOCKHOLDERS ------------------------------------------------------------------------ Slate of officers and board members are subject to approval at the annual meeting of the membership. At the annual membership meeting, members are asked to ratify acts of the board from the prior year and to approve changes to the bylaws that have been proposed by the board.
PART VI, SECTION B, QUESTION 11
PROCESS TO REVIEW THE FORM 990 ----------------------------------------------------------------------- Board members are notified that the Form 990 is available for review in advance of a board meeting. The chair of the finance committee will review the contents again at the board meeting - copies are distributed and discussed. The form 990 is also reviewed by an independent public accounting firm.
PART VI, SECTION B, QUESTION 12C
PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY ----------------------------------------------------------------------- The organization has a written policy and disclosure statement. The disclosure statement is updated annually by officers, directors, and key employees. All disclosures required under the organization's policy must be reviewed by the VP of Human Resources. The VP of Human Resources will review the disclosure with the President who makes the final determination as to which interests are in conflict and which, if any, can be resolved. Employees are prohibited from exercising decision-making authority or exerting influence concerning any organization or transaction in which they or a family member have a personal interest. If such conflict arises, it would be removed, by either removing the employee, or by ensuring this employee could not be involved in any decision making related to the conflict.
PART VI, SECTION B, QUESTIONS 15A AND 15B
COMPENSATION REVIEW FOR TOP MANAGEMENT OFFICIALS & OTHER OFFICERS/KEY EMPLOYEES ----------------------------------------------------------------------- The president is responsible for providing salary information on key employees of the organization as applicable and evaluating performance. Compensation for key employees is determined based on market surveys for comparable positions, performance in the position, and other pertinent factors relating to the compensation. The Executive Committee of the board is responsible for approving the salary of the key employees. The President gets information from the Vice President of Human Resources, who compares the salaries of all employees to the market using approximately 5 to 6 legitimate surveys that give comparable data for these positions. All of the key employees are evaluated on an annual basis. The most recent compensation reviews were as follows: Deidra Conner, President - 5/2014 Vickie Warren, VP of Human Resources - 5/2014 Denise Seibert, Director/Development - 5/2014 Laurie Seals, Director/Child Life Center - 5/2014 Kelly Barnett, Vice President - 5/2014 David Gilmour, Vice President of Operations - 5/2014
PART VI, SECTION C, QUESTION 19
GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ------------------------------------------------------------------------ GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 5
RECONCILIATION OF NET ASSETS ----------------------------------------------------------------------- UNREALIZED GAINS $109,120
PART VII, SECTION A, LINE 1a
PART-YEAR OFFICERS ------------------- Jason Kellams was in the role of Vice President from July 2013 - March 2014. David Gilmour took over the role of Vice President in March 2014 after Mr. Kellams' resignation. Prior to March, 2014, David Gilmour was employed by Evansville ARC, Inc. as the IT Manager. Compensation reported on Part VII represents David Gilmour's calendar year compensation for this role.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.