2025-02-27T10:15:54-05:00 2024-09-30 383133790 ANDREWS HOOPER PAVLIK PLC 2311 EAST BELTLINE AVE SE STE 200 GRAND RAPIDS MI 49546 990 2023-10-01 383263853 THE ARBOR CIRCLE CORPORATION ARBO 6164567775 1115 BALL AVE NE GRAND RAPIDS MI 49505 KRISTIN GIETZEN PRESIDENT / CEO 6164567775 2025-02-26 true false ERIC A RYAN P01388772 6169426440 2025-02-26 2023 2025-03-06 01:10:19Z KRISTIN GIETZEN 1115 BALL AVE NE GRAND RAPIDS MI 49505 23908101 false X WWW.ARBORCIRCLE.ORG X 1996 MI ARBOR CIRCLE ADVANCES MENTAL WELLBEING THROUGH COUNSELING AND SUPPORTIVE SERVICES IN PARTNERSHIP WITH PEOPLE AND COMMUNITIES. 14 14 354 105 23840 20415 14752160 18275893 4514578 4397051 147294 176664 62376 54232 19476408 22903840 0 0 15657699 17614093 0 378239 4102643 5556421 19760342 23170514 -283934 -266674 11882959 11888260 3834972 3597161 8047987 8291099 X ARBOR CIRCLE ADVANCES MENTAL WELLBEING THROUGH COUNSELING AND SUPPORTIVE SERVICES IN PARTNERSHIP WITH PEOPLE AND COMMUNITIES. false false 5411087 1825743 OUTPATIENT SERVICES: HEALTH AND SUBSTANCE ABUSE DISORDERS, BRIEF INDIVIDUAL, GROUP AND PSYCHIATRIC OUTPATIENT THERAPIES FOR CHILDREN, ADOLESCENTS, FAMILIES, AND ADULTS. PSYCHIATRIC SERVICES 274 SERVED OUTPATIENT COUNSELING 1,593 SERVED SHELTER TREATMENT 122 SERVED ALCOHOL/DRUG ASSESSMENT 229 SERVED NEWAYGO COUNSELING SERVICES - 313 SERVED CONTINUED IN SCHEDULE O 4445841 2033593 FAMILY BASED NEED SERVICES: FAMILY AND INDIVIDUAL CHILD THERAPY AND CASE MANAGEMENT PROVIDED TO CHILDREN WITH MODERATE TO SEVERE FUNCTIONAL IMPAIRMENTS. WRAP AROUND 123 SERVED CBHH 480 SERVED RESPITE 56 SERVED KSSN/SCHOOL BASED - 188 SERVED OTHER SERVICES 55 SERVED 2403038 351216 EARLY CHILDHOOD SERVICES: INDIVIDUAL CHILD, YOUTH AND FAMILY THERAPY AND CASE MANAGEMENT SERVICES PROVIDED TO ADDRESS MENTAL HEALTH ISSUES AND PROMOTE HEALTHY DEVELOPMENT AND ATTACHMENT. PARENT NURTURING SERVICES - 44 SERVED INFANT SERVICES - 244 SERVED STRONG BEGINNINGS - 92 SERVED HEALTHY FAMILIES - 139 SERVED K.E.E.P. - 58 SERVED 8652528 186499 COMMUNITY BASED SERVICES: COMMUNITY BASED THERAPY AND CASE MANAGEMENT SERVICES TO CHILDREN, FAMILIES AND ADULT INDIVIDUALS WHO HAVE A PAST OR PRESENT SUBSTANCE USE DISORDER. ALLEGAN SUBSTANCE USE SERVICES - 165 SERVED MUSKEGON SUBSTANCE USE SERVICES - 178 SERVED KENT COUNTY WOMEN'S SERVICE - 125 SERVED KENT COUNTY RECOVERY MANAGEMENT & OTHER SUBSTANCE USE SERVICES - 235 SERVED YOUTH DEVELOPMENT SERVICES: SHORT-TERM RESIDENTIAL PLACEMENTS FOR YOUTH AGES 10-17, CASE MANAGEMENT SERVICES FOR YOUTH AGES 16-20, AND YOUTH PREVENTION AND EARLY INTERVENTION SERVICES. BRIDGE SHELTER - 135 SERVED HYS - 55 SERVED STREET OUTREACH - 177 SERVED RAPID REHOUSING, TLP, OTHER HOUSING - 72 SERVED CHILD WELFARE: PROVIDES SERVICES FOR CHILDREN AND FAMILIES WHO ARE INVOLVED IN THE STATE AND COUNTY CHILD WELFARE SYSTEM DUE TO CHILD ABUSE OR NEGLECT. FOSTER CARE - 105 SERVED ADOPTION - 52 SERVED CASA - 78 SERVED PREVENTION AND ADVOCACY: PREVENTION AND ADVOCACY SERVICES FOCUSING ON CHILD ABUSE/NEGLECT. INCLUDING GREAT START SERVICES FOR TRAINING, SUPPORT, AND COACHING FOR CHILD CARE PROVIDERS AND PROSPECTIVE CHILD CARE PROVIDERS. ABC - 119 SERVED PARENTING EDUCATION GROUPS - 441 SERVED YOUTH PREVENTION GROUPS - 657 SERVED GREAT START TO QUALITY - 4,752 SERVED TOTAL TREK QUEST - 318 SERVED PROFESSIONAL DEVELOPMENT - 923 SERVED YOUTH LEADERSHIP - 22 SERVED FAMILY CONNECTIONS - 7 SERVED PREVENTION - 19 SERVED 8652528 186499 20912494 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 40 0 true 354 true true true false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false MI X MARIE BRILL 6164567775 1115 BALL AVE NE GRAND RAPIDS MI 49505 MARK NETTLETON CHAIR 1.25 X X 0 0 0 JUDY FREEMAN VICE-CHAIR 1.25 X X 0 0 0 BRETT KARHOFF TREASURER 1.25 X X 0 0 0 KELLEY ROOT SECRETARY 1.25 X X 0 0 0 PUJITA SIEPLINGA MEMBER-AT-LA 1.25 X 0 0 0 SONYA HUGHES BOARD MEMBER 0.75 X 0 0 0 MELINA SINIGOS BOARD MEMBER 0.75 X 0 0 0 REGINA HILL BOARD MEMBER 0.75 X 0 0 0 SUSAN MASON BOARD MEMBER 0.75 X 0 0 0 PATRICIA FARRELL-COLE BOARD MEMBER 0.75 X 0 0 0 GWENDOLYN THOMAS BOARD MEMBER 0.75 X 0 0 0 ELLIOT TALEN BOARD MEMBE 0.75 X 0 0 0 B DONTA TRUSS BOARD MEMBER 0.75 X 0 0 0 CARLOS PAVA BOARD MEMBER 0.75 X 0 0 0 KRISTIN GIETZEN PRESIDENT / 40.00 X 138258 0 19976 SUSAN SHEPPARD VICE PRESIDE 40.00 X 123256 0 9869 MARIE BRILL CFO 40.00 X 123200 0 18582 WILLIAM PIMENTAL IT DIRECTOR 40.00 X 105429 0 14385 CATHY WORTHEM PROGRAM DIRE 40.00 X 101652 0 4852 591795 67664 5 false true false 141827 15151 10940715 7178200 104484 18275893 PROGRAM SERVICE FEES 624100 4363296 4363296 MISCELLANEOUS SERVICES 624100 33755 33755 4397051 164754 164754 110727 86887 23840 23840 23840 903790 890905 975 12885 -975 11910 11910 55886 15151 25494 30392 30392 22903840 4397051 23840 207056 444163 436693 7470 14083473 12863128 991098 229247 2045628 1904795 111504 29329 1040829 924242 99611 16976 1738 1575 129 34 21169 21169 1339234 1244611 66658 27965 124832 93488 18958 12386 568272 546472 19631 2169 440082 429679 7593 2810 555704 549414 5168 1122 195111 181275 1788 12048 57819 50796 5830 1193 199031 176343 19782 2906 163938 116714 45705 1519 CLIENT ACTIVITIES/ASSIST. 944916 944916 EQUIPMENT 416145 396688 13370 6087 DUES AND SUBSCRIPTIONS 348530 334972 6416 7142 CLIENT TRANSPORTATION 21924 21924 157976 131462 8678 17836 23170514 20912494 1879781 378239 1840876 1015888 1489020 1758035 2489134 2552811 288533 336248 5814909 2866640 3121936 2948269 2164213 2659515 489247 617494 11882959 11888260 809973 922816 873505 517487 1863998 1779869 287496 376989 3834972 3597161 X 7647564 7880056 400423 411043 8047987 8291099 11882959 11888260 X -266674 517617 -7831 X false true X true true true X 13094086 16796137 14688429 14752160 18275893 77606705 4497474 4678289 4984946 4514578 4397051 23072338 68062 51142 66060 67518 55886 308668 17659622 21525568 19739435 19334256 22728830 100987711 20000 20000 27500 10000 35000 112500 20000 20000 27500 10000 35000 112500 100875211 15933 14695 61842 102105 164754 359329 15933 14695 61842 102105 164754 359329 32639 34533 28369 18558 21415 135514 17708194 21574796 19829646 19454919 22914999 101482554 0.99400 0.99540 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 191636 100 48769 240505 171647 650 19339 191636 206629 3250 -38232 171647 104221 83465 18943 206629 76141 20240 7840 104221 0.86840 0.13160 true false 389879 389879 4783686 2356565 2427121 641344 510075 131269 2948269 RIGHT-OF-USE ASSET 376989 BENEFICIAL INTEREST 240505 617494 LEASE LIABILITY 376989 376989 X 23547505 517617 70728 87862 676207 22871298 32542 32542 22903840 23344393 70728 135693 206421 23137972 32542 32542 23170514 SCHEDULE D, PAGE 2, PART V, LINE 4 INCOME FROM THE PERMANENT ENDOWMENT IS USED TO SUPPORT THE ORGANIZATION'S OPERATIONS. THE ORGANIZATION HOLDS A TOTAL OF 240,505 IN AN AGENCY ENDOWMENT FUND HELD BY THE GRAND RAPIDS COMMUNITY FOUNDATION. ADDITIONALLY, THE FOUNDATION ALSO MAINTAINS A DONOR ADVISED FUND ESTABLISHED FOR THE ORGANIZATION, BUT NOT UNDER CONTROL OF THE ORGANIZATION. THE FAIR MARKET VALUE OF THE FUND IS 434. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATIONS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. GENERALLY, TAX YEARS FROM 2020 THROUGH THE CURRENT YEAR REMAIN OPEN TO EXAMINATION. MANAGEMENT DOES NOT BELIEVE THAT THE RESULTS FROM ANY EXAMINATION OF THESE OPEN YEARS WOULD HAVE A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSE INCLUDED IN REVENUE 86,887 LOSS ON DISPOSAL OF SOFTWARE INCLUDED IN EXPENSES 975 SCHEDULE D, PAGE 4, PART XI, LINE 4B FEES NOT INCLUDED ON FORM 990 PART VIII, 7B 32,542 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE INCLUDED IN REVENUE 86,887 LOSS FROM UNCOLLECTIBLE PROGRAM SERVICE FEES 47,831 LOSS ON DISPOSAL OF SOFTWARE INCLUDED IN EXPENSES 975 SCHEDULE D, PAGE 4, PART XII, LINE 4B FEES NOT INCLUDED ON FORM 990, PART VIII, 7B 32,542 SPRING FORWARD 55483 14409 41074 1459 9118 400 4019 BRIDGE OPEN HOU 5786 286 5500 1420 344 61269 14695 46574 2879 9118 400 4363 16760 29814 false false false false false false false false false KRISTIN GIETZEN PRESIDENT / CEO 138258 19976 158234 X 23297 FAIR MARKET VALUE X 1 51895 FAIR MARKET VALUE X 3 4100 FAIR MARKET VALUE X CARPETING 1 24392 FAIR MARKET VALUE X GIFT CARDS 3 600 FAIR MARKET VALUE X SMALL EQUIPMENT 1 200 FAIR MARKET VALUE false false false FORM 990 ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION. FORM 990, PART III FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT, CONTINUED E3 SCHOOL SERVICES - 319 SERVED VETERANS SERVICES - 77 SERVED ALTERNATIVE DIRECTIONS - 119 SERVED FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY BASED SERVICES: COMMUNITY BASED THERAPY AND CASE MANAGEMENT SERVICES TO CHILDREN, FAMILIES AND ADULT INDIVIDUALS WHO HAVE A PAST OR PRESENT SUBSTANCE USE DISORDER. ALLEGAN SUBSTANCE USE SERVICES - 165 SERVED MUSKEGON SUBSTANCE USE SERVICES - 178 SERVED KENT COUNTY WOMEN'S SERVICE - 125 SERVED KENT COUNTY RECOVERY MANAGEMENT & OTHER SUBSTANCE USE SERVICES - 235 SERVED YOUTH DEVELOPMENT SERVICES: SHORT-TERM RESIDENTIAL PLACEMENTS FOR YOUTH AGES 10-17, CASE MANAGEMENT SERVICES FOR YOUTH AGES 16-20, AND YOUTH PREVENTION AND EARLY INTERVENTION SERVICES. BRIDGE SHELTER - 135 SERVED HYS - 55 SERVED STREET OUTREACH - 177 SERVED RAPID REHOUSING, TLP, OTHER HOUSING - 72 SERVED CHILD WELFARE: PROVIDES SERVICES FOR CHILDREN AND FAMILIES WHO ARE INVOLVED IN THE STATE AND COUNTY CHILD WELFARE SYSTEM DUE TO CHILD ABUSE OR NEGLECT. FOSTER CARE - 105 SERVED ADOPTION - 52 SERVED CASA - 78 SERVED PREVENTION AND ADVOCACY: PREVENTION AND ADVOCACY SERVICES FOCUSING ON CHILD ABUSE/NEGLECT. INCLUDING GREAT START SERVICES FOR TRAINING, SUPPORT, AND COACHING FOR CHILD CARE PROVIDERS AND PROSPECTIVE CHILD CARE PROVIDERS. ABC - 119 SERVED PARENTING EDUCATION GROUPS - 441 SERVED YOUTH PREVENTION GROUPS - 657 SERVED GREAT START TO QUALITY - 4,752 SERVED TOTAL TREK QUEST - 318 SERVED PROFESSIONAL DEVELOPMENT - 923 SERVED YOUTH LEADERSHIP - 22 SERVED FAMILY CONNECTIONS - 7 SERVED PREVENTION - 19 SERVED FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE ORGANIZATION'S IRS FORM 990 WAS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD COMPELETES A "BOARD EXPECTATIONS" POLICY DOCUMENT WHICH IS USED TO MONITOR CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD ANNUALLY PERFORMS A REVIEW OF THE CEO'S PERFORMANCE, EXPECTATION, AND MARKET INFORMATION. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE AVAILABLE ON A PUBLIC WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9 ADOPTION OF NEW ACCOUNTING STANDARD 40,000 LOSS FROM UNCOLLECTIBLE PROGRAM SERVICE FEES -47,831 TOTAL -7,831 ADOPTION OF NEW ACCOUNTING STANDARD ON OCTOBER 1, 2023, THE ORGANIZATION ADOPTED ASU 2016-13 FINANCIAL INSTRUMENTS CREDIT LOSSES (TOPIC 326): MEASUREMENT OF CREDIT LOSSES ON FINANCIAL INSTRUMENTS, AS AMENDED (ASC 326), WHICH REPLACES THE INCURRED LOSS METHODOLOGY WITH AN EXPECTED LOSS METHODOLOGY THAT IS REFERRED TO AS THE CURRENT EXPECTED CREDIT LOSS (CECL) METHODOLOGY. THE MEASUREMENT OF EXPECTED CREDIT LOSSES UNDER THE CECL METHODOLOGY IS APPLICABLE TO FINANCIAL ASSETS MEASURED AT AMORTIZED COST, INCLUDING ACCOUNTS RECEIVABLE. SUCH ASSETS ARE PRESENTED AT THE NET AMOUNT EXPECTED TO BE COLLECTED OVER THEIR REMAINING CONTRACTUAL LIVES. ESTIMATED CREDIT LOSSES ARE BASED ON RELEVANT INFORMATION ABOUT HISTORICAL EXPERIENCE, CURRENT CONDITIONS, AND REASONABLE AND SUPPORTABLE FORECASTS THAT AFFECT THE COLLECTABILITY OF THE REPORTED AMOUNTS. THE ORGANIZATION ADOPTED ASC 326 USING THE MODIFIED RETROSPECTIVE METHOD. RESULTS FOR REPORTING PERIODS BEGINNING AFTER OCTOBER 1, 2023, ARE PRESENTED UNDER ASC 326 WHILE PRIOR PERIOD AMOUNTS CONTINUE TO BE REPORTED IN ACCORDANCE WITH PREVIOUSLY APPLICABLE GAAP. THE ORGANIZATION RECORDED A NET INCREASE TO NET ASSETS WITHOUT DONOR RESTRICTIONS OF 40,000 AS OF OCTOBER 1, 2023, FOR THE CUMULATIVE EFFECT OF ADOPTING ASC 326.