2025-04-15T12:34:21-04:00 2024-06-30 843463346 LOFTIS & LOVATO GROUP 5501 EAGLE ROCK AVE NE SUITE C-5 ALBUQUERQUE NM 87113 990 2023-07-01 850437970 ARCA FOUNDATION ARCA 5053326700 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 WARREN HAYSLIP CFO 5053326700 2025-03-18 true true NICK LOFTIS P00546190 5052935009 2025-04-15 2023 2025-03-06 01:10:19Z PHIL MAYO 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 2068266 false X ARCAOPENINGDOORS.ORG X 1996 NM PROVIDE RESOURCES AND SUPPORT TO ARCA. A 501(C)(3) ORGANIZATION AND A RELATED PARTY. 12 12 0 20 0 740085 1001215 72057 68619 120447 100888 0 932589 1170722 240926 76642 0 0 0 62659 254142 191008 495068 267650 437521 903072 10393917 12097898 2543692 2621923 7850225 9475975 X PROVIDE RESOURCES AND SUPPORT TO ARCA. A 501(C)(3) ORGANIZATION AND A RELATED PARTY. false false 76642 76642 PROVIDE RESOURCES AND SUPPORT TO ARCA. A 501(C)(3) ORGANIZATION AND A RELATED PARTY. ACTIVITIES INCLUDE RAISING CONTRIBUTIONS THROUGH VARIOUS MEANS. ACTIVITIES ALSO INCLUDE MANAGING INVESTMENT AND ENDOWMENT FUNDS WITH ARCA AS THE BENEFICIARY OF THOSE FUNDS. ARCA PROVIDES SERVICES TO APPROXIMATELY 600 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. ADDITIONALLY, ARCA FOUNDATION SOLICITS GRANTS FROM PUBLIC AND PRIVATE SOURCES FOR THE FINANCIAL BENEFIT OF ARCA. THESE GRANTS ARE PAID DIRECTLY TO ARCA AND, THUS, ARE NOT REFLECTED ON ARCA FOUNDATION'S 990. IN THE FISCAL YEAR ENDING JUNE 30, 2024, THOSE GRANTS TOTALED APPROXIMATELY 225,000. IN THE FISCAL YEAR ENDING JUNE 30, 2024, ARCA RECORDED A NET SURPLUS OF 8,766,976. THIS EXTRAORDINARILY HIGH SURPLUS WAS DUE PRIMARILY TO ERC CLAIMS TOTALING 7,519,480 FOR THREE QUARTERS DURING 2021. ARCA RECEIVED PAYMENT FOR THE THIRD QUARTER OF 2021 DURING THE YEAR ENDED JUNE 30, 2024. THE REMAINING RECEIVABLE IN THE AMOUNT OF 4,547,181, WHICH IS NET OF 802,444 IN FEES, IS OUTSTANDING AT JUNE 30, 2024. DUE TO THE HIGH RESULTING SURPLUS, ARCA SIGNIFICANTLY REDUCED ITS REQUEST FOR DISTRIBUTIONS AND FUNDS FROM THE ARCA FOUNDATION DURING THE FISCAL YEAR ENDING JUNE 30, 2024. IN FUTURE YEARS, HOWEVER, ARCA ANTICIPATES IT WILL NEED TO INCREASE ITS REQUESTS FOR FINANCIAL ASSISTANCE FROM THE ARCA FOUNDATION. 68143 ARCA FOUNDATION IS TRUSTEE OF TWO SPECIAL NEEDS TRUSTS, ARCA FOUNDATION DONOR POOLED TRUST AND ARCA FOUNDATION GRANTOR POOLED TRUST. BOTH TRUSTS ARE USED FOR THE BENEFIT OF PEOPLE WITH DEVELOPMENTAL DISABILITIES. DEPOSITS ARE MADE BY THE PERSON WITH A DEVELOPMENTAL DISABILITY (GRANTOR TRUST) OR BY A PARTY FOR THE PERSON WITH A DEVELOPMENTAL DISABILITY (DONOR TRUST). WITHDRAWALS ARE APPROVED BY AN OFFICER OF ARCA FOUNDATION AND ARE FOR SPECIAL NEEDS OF THE TRUST BENEFICIARIES. REMAINDER AMOUNTS ARE DETERMINED BY THE JOINDER AGREEMENT. 76642 true true false false false false false false true true true false false true false true false true false false false false false false false false false true false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false CA CO CT FL IL KY MD MI NM NC OH OR UT WI X ARCA ANGIE JULIAN CFO 5053326700 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 KRIS STICHMAN PRESIDENT 2.00 X X 0 0 0 DAVID SAHD VICE PRESIDE 2.00 X X 0 0 0 PHIL MAYO TREASURER 2.00 X X 0 0 0 MISTY SANDERS SECRETARY 2.00 X X 0 0 0 BETTY VALDEZ IMMED PAST P 2.00 X 0 0 0 MAUREEN GANNON DIRECTOR 2.00 X 0 0 0 JOEY SANCHEZ DIRECTOR 2.00 X 0 0 0 DEANN EATON DIRECTOR 2.00 X 0 0 0 GARY BERTHOLF DIRECTOR 2.00 X 0 0 0 LORI FERRARO DIRECTOR 2.00 X 0 0 0 DEEVONDA BATRES DIRECTOR 2.00 X 0 0 0 JAMES STROMBERG DIRECTOR 2.00 X 0 0 0 EDWARD J KAUL CEO/PRESIDEN 4.00 X 0 148194 12985 WARREN HAYSLIP CFO 4.00 X 0 100377 11072 MICHELE CODY EXECUTIVE DI 40.00 X 0 101825 10640 350396 34697 false true false 1001215 69361 1001215 TRUST FEES 525920 68143 68143 SALES 999999 476 476 68619 144007 144007 854425 897544 -43119 -43119 -43119 1170722 68619 100888 X 76642 76642 106582 53291 53291 64473 64473 634 634 7167 7167 PUBLIC RELATIONS 9368 9368 SUPPLIES FOR PERSONS SERV 2784 2784 267650 76642 128349 62659 505230 611546 297955 719606 18569 17615 10776 1169275 1169275 1169275 5427074 6474003 2975814 3095077 10393917 12097898 21351 2522341 2621923 2543692 2621923 X 6321044 7913603 1529181 1562372 7850225 9475975 10393917 12097898 903072 722678 X false true X true false X X X 1 ARCA ARCA 856005755 7 true 76642 0 1 76642 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 5427074 273729 807241 34041 6474003 4683594 203265 607256 67041 5427074 4962985 432888 -640986 71293 4683594 3818835 1173752 29602 4962985 3127686 709353 20152 -38356 3818835 0.83000 0.17000 true false 1169275 1169275 1169275 CASH HELD IN TRUST FOR BENEFICIARIES 3095077 3095077 X SCHEDULE D, PAGE 2, PART IV, LINE 2B THE FOUNDATION ACTS AS CUSTODIAN FOR CLIENT FUNDS HELD. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE HELD BY ALBUQUERQUE COMMUNITY FOUNDATION AND NEW MEXICO COMMUNITY FOUNDATION, BOTH UNRELATED ORGANIZATIONS. ENDOWMENT FUNDS ARE DESIGNATED BY DONORS TO BE HELD IN PERPETUITY FOR ARCA OR DESIGNATED BY THE BOARD OF DIRECTORS OF ARCA, A RELATED ORGANIZATION. ON AN ANNUAL BASIS THE BOARD MAY ELECT TO WITHDRAW UP TO 5% OF THE AVERAGE MARKET VALUE, BASED ON THE PREVIOUS 12 QUARTER (3YRS) AVERAGE BALANCE OF THE PERMANENTLY RESTRICTED ENDOWMENT FUND EARNINGS. THE WITHDRAWLS ARE TO ONLY BE USED FOR ARCA AND IF ARCA WERE NOT TO EXIST THE FUNDS WOULD BE PROVIDED TO ORGANIZATIONS THAT PROVDE DIRECT AND SUPPORTING SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITIES. THE BOARD MAY CHOOSE TO MAKE FUTURE CONTRIBUTIONS TO THE FUND. SCHEDULE D, PAGE 3, PART X ARCA AND THE FOUNDATION ARE NON-PROFIT CORPORATIONS AND QUALIFY AS TAX- EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE CLASSIFIED AS OTHER THAN PRIVATE FOUNDATIONS. AS SUCH, THEIR NORMAL ACTIVITIES NOT DIRECTLY RELATED TO ARCA'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO TAXABLE UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. ARCA FILES INFORMATION TAX RETURNS AS PRESCRIBED BY THE TAX LAWS OF THE JURISDICTIONS IN WHICH IT OPERATES. ARCA'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. AS OF JUNE 30, 2024, ARCA'S OPEN AUDIT PERIODS ARE FOR THE YEAR ENDED JUNE 30, 2021 AND THEREAFTER. ARCA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AS SUCH, AND DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. true ARCA 11300 LOMAS BLVD NE ALBUQUERQUE NM 87112 856005755 501C3 76642 TO PROVIDE SUPPORT SCHEDULE I, PAGE 1, PART I, LINE 2 ARCA SUBMITS REQUESTS FOR SUPPLEMENTAL FUNDING FROM THE ARCA FOUNDATION ON A FISCAL YEAR BASIS. THE ARCA FOUNDATION BOARD OF DIRECTORS REVIEWS THE REQUEST AND, IF APPROVED, THE GRANT IS PAID TO ARCA IN TWELVE EQUAL MONTHLY INSTALLMENTS. X false false false false false false false false false EDWARD J KAUL CEO/PRESIDENT 148194 12985 161179 X SUPPLIES 2037 69361 ESTIMATED FAIR VALUE false false false FORM 990 PROGRAM SERVICE EXPENSES 76,642 29% MANAGEMENT AND GENERAL EXPENSES 128,349 48% FUNDRAISING EXPENSES 62,659 23% 990, PART I, LINE 15 - THERE WERE NO SALARIES FOR THE YEAR ENDED JUNE 30, 2024 AS THOSE POSITIONS WERE PERFORMED BY EMPLOYEES OF ARCA AND ARE INCLUDED AS CONTRACTUAL SERVICES ON THE STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PAGE 2, PART III, LINE 4A PROVIDE RESOURCES AND SUPPORT TO ARCA. A 501(C)(3) ORGANIZATION AND A RELATED PARTY. ACTIVITIES INCLUDE RAISING CONTRIBUTIONS THROUGH VARIOUS MEANS. ACTIVITIES ALSO INCLUDE MANAGING INVESTMENT AND ENDOWMENT FUNDS WITH ARCA AS THE BENEFICIARY OF THOSE FUNDS. ARCA PROVIDES SERVICES TO APPROXIMATELY 600 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. ADDITIONALLY, ARCA FOUNDATION SOLICITS GRANTS FROM PUBLIC AND PRIVATE SOURCES FOR THE FINANCIAL BENEFIT OF ARCA. THESE GRANTS ARE PAID DIRECTLY TO ARCA AND, THUS, ARE NOT REFLECTED ON ARCA FOUNDATION'S 990. IN THE FISCAL YEAR ENDING JUNE 30, 2024, THOSE GRANTS TOTALED APPROXIMATELY 225,000. IN THE FISCAL YEAR ENDING JUNE 30, 2024, ARCA RECORDED A NET SURPLUS OF 8,766,976. THIS EXTRAORDINARILY HIGH SURPLUS WAS DUE PRIMARILY TO ERC CLAIMS TOTALING 7,519,480 FOR THREE QUARTERS DURING 2021. ARCA RECEIVED PAYMENT FOR THE THIRD QUARTER OF 2021 DURING THE YEAR ENDED JUNE 30, 2024. THE REMAINING RECEIVABLE IN THE AMOUNT OF 4,547,181, WHICH IS NET OF 802,444 IN FEES, IS OUTSTANDING AT JUNE 30, 2024. DUE TO THE HIGH RESULTING SURPLUS, ARCA SIGNIFICANTLY REDUCED ITS REQUEST FOR DISTRIBUTIONS AND FUNDS FROM THE ARCA FOUNDATION DURING THE FISCAL YEAR ENDING JUNE 30, 2024. IN FUTURE YEARS, HOWEVER, ARCA ANTICIPATES IT WILL NEED TO INCREASE ITS REQUESTS FOR FINANCIAL ASSISTANCE FROM THE ARCA FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 11B ARCA'S FOUNDATION'S IRS FORM 990 IS REVIEWED BY THE ARCA FOUNDATION FINANCE COMMITTEE AT THEIR REGULAR MEETING PRIOR TO THE RETURN DUE DATE. ARCA FOUNDATION FINANCE COMMITTEE THEN PRESENTS THE IRS FORM 990 TO THE ARCA FOUNDATION BOARD OF DIRECTORS AT THEIR REGULAR BOARD MEETING FOR THEIR REVIEW AND APPROVAL. A DRAFT OF THE IRS FORM 990 IS E MAILED TO THOSE REVIEWING AND APPROVING ONE WEEK PRIOR TO THE MEETING. FORM 990, PAGE 6, PART VI, LINE 12C ARCA FOUNDATION HAS A CONFLICT OF INTEREST POLICY WHICH INCLUDES HAVING ALL NEW BOARD AND COMMITTEE MEMBERS SIGN AN ACKNOWLEDGEMENT THEY HAVE READ AND UNDERSTAND THE POLICY. ALL BOARD AND COMMITTEE MEMBERS ARE REQUIRED ANNUALLY AND IN WRITING TO DISCLOSE ALL BUSINESSES OR OTHER ORGANIZATIONS OF WHICH THE MEMBER OR LEADER, OR A MEMBER OF HIS FAMILY, IS AN OFFICER, MEMBER, OWNER, OR EMPLOYEE; OR FOR WHICH THE MEMBER OR LEADER, OR A MEMBER OF HIS FAMILY, ACTS AS AN AGENT; OR FROM WHICH THE MEMBER OR LEADER, OR A MEMBER OF HIS FAMILY, RECEIVES COMPENSATION OR RENUMERATION OF ANY SORT, WITH WHICH ARCA FOUNDATION COMPETES OR WITH WHICH ARCA FOUNDATION HAS, OR MIGHT REASONABLY IN THE FUTURE ENTER INTO, A RELATIONSHIP OR TRANSACTION. ARCA FOUNDATION ALSO HAS A POLICY DIRECTING THE BOARD PRESIDENT AND OTHER BOARD MEMBERS ON HOW TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST WHEN ISSUES ARE DISCUSSED OR VOTED, WHICH INCLUDES DISCLOSURE AND THE PARTY REMOVING THEMSELVES FROM THE MEETING DURING DISCUSSION AND VOTE. THE POLICY DIRECTS THE BOARD OR COMMITTEE TO SEEK ALTERNATIVES TO THE PROPOSED TRANSACTION SO AS NOT PRODUCING A CONFLICT OF INTEREST UNLESS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE. FORM 990, PAGE 6, PART VI, LINE 15A ARCA'S FOUNDATION'S EXECUTIVE COMMITTEE CONDUCTS PERIODIC REVIEWS TO DETERMINE IF: 1)COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING AND 2) CONFORM TO ARCA'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSE AND DO NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. THESE REVIEWS OCCUR AT LEAST ANNUALLY. THE COMMITTEE DOES A COMPARATIVE SURVEY OF SALARIES OF ORGANIZATIONS SIMILAR IN SIZE AND NATURE. THE REVIEW AND COMPARATIVE STUDY IS DOCUMENTED. FORM 990, PAGE 6, PART VI, LINE 17 WISCONSIN FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND THE IRS FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST WITHIN THREE WORKING DAYS OF THE DATE THE REQUEST WAS MADE. ARCA AND ARCA FOUNDATION'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ARCAOPENINGDOORS.ORG WEBSITE. FORM 990, PART IX, LINE 11G CONTRACTUAL 0 64,473 0 ARCA 11300 LOMAS BLVD DR NE ALBUQUERQUE NM 87112 856005755 ASSISTANCE NM C3 7 N/A false false true false false false false false false false false false false false false false false false false false ARCA B 76642 FAIR VALUE