2013-04-03T18:27:24-05:00 2012-06-30 910189318 MOSS ADAMS LLP 9665 GRANITE RIDGE DRIVE SUITE 600 SAN DIEGO CA 92123 990 2011-07-01 951863913 THE ARC OF SAN DIEGO ARCO 6196851175 3030 MARKET STREET SAN DIEGO CA 92102 DAVID SCHNEIDER 6196851175 2013-03-27 1 PATRICIA J MAYER P00188643 8586271400 2011 2016-02-25 16:41:14Z DAVID SCHNEIDER 3030 MARKET STREET SAN DIEGO CA 92102 38608233 0 X WWW.ARC-SD.COM X 1953 CA THE ARC OF SAN DIEGO SUPPORTS AND EMPOWERS PERSONS WITH DIABILITIES TO ACHIEVE THEIR LIFE GOALS. 14 14 1893 220 4436 0 1032056 2541819 31198213 31746428 749564 61698 450031 422318 33429864 34772263 0 369145 0 0 19317274 20207989 0 0 175027 13897411 13991161 33214685 34568295 215179 203968 36215092 36050852 18011495 17451412 18203597 18599440 X THE ARC OF SAN DIEGO SUPPORTS AND EMPOWERS PERSONS WITH DISABILITIES TO ACHIEVE THEIR LIFE GOALS. 0 0 15514384 369145 17555386 WORK ACTIVITY VOCATIONAL SERVICES: THIS PROGRAM IS AN OPPORTUNITY TO LEARN A VARIETY OF SKILLS THAT WILL PREPARE PARTICIPANTS FOR THE TYPE OF WORK THEY WANT. THEY GAIN VALUABLE EXPERIENCE WORKING ON A VARIETY OF LIGHT INDUSTRIAL CONTRACTS, JANITORIAL, GROUNDS MAINTENANCE, AND RECYCLING JOBS. 6900694 6788262 ADULT ACTIVITY: THE ARC OF SAN DIEGO'S DAY TRAINING PROGRAMS COMBINE CLASSROOM INSTRUCION WITH COMMUNITY INTEGRATION AND VOCATIONAL DEVELOPMENT. FAMILIES, SAN DIEGO REGIONAL CENTER SOCIAL WORKERS, AND THE ARC STAFF HELP DEVELOP GOALS AND OBJECTIVES THAT LEAD TO A BETTER FUTURE. THE ARC OF SAN DIEGO PAYS SPECIAL ATTENTION TO PERSONAL NEEDS AND PREFERENCES. EVERY WEEK, A SCHEDULE STRUCTURED AROUND INTEREST AND OBJECTIVES, IS PREPARED. THE ARC STRESSES SELF-ADVOCACY AND COMMUNICATION IN ORDER TO MAXIMIZE INDEPENDENCE. ADAPTIVE TECHNOLOGY IS ALSO USED TO FACILITATE DAILY LEARNING. ADDITIONAL BENEFITS MIGHT INCLUDE SERVICES FROM SPEECH THERAPISTS AND BEHAVIORAL SPECIALISTS. 5146838 5529535 COMMUNITY LIVING SERVICES: THE ARC OF SAN DIEGO'S COMMUNITY LIVING SERVICES ADMINISTERS 12 HOMES SPECIFICALLY DESIGNED TO MEET THE HOUSING NEEDS OF PEOPLE WITH DEVELOPMENTAL DISABILITIES. THE ARC OF SAN DIEGO COMMUNITY LIVING SERVICES SUPORTS PEOPLE WITH DEVELOPMENTAL DISABILITIES IN THEIR DESIRE TO LIVE ON THEIR OWN AND BE PART OF THE LOCAL COMMUNITIES. ARC STAFF WORK ONE ON ONE WITH EACH INDIVIDUAL MAINTAINING A CLOSE AND CONTINUING RELATIONSHIP. ARC STAFF PROVIDE DIRECTION AND GUIDANCE BASED ON EACH PERSONS NEED AND IDENTIFIES RESOURCES ESSENTIAL TO IMPROVING THE QUALITY OF ONES LIFE. THIS INCLUDES PAYING THE RENT AND BILLS, COOKING HEALTHY MEALS, AND USING PUBLIC TRANPORTATION TO WORK, GO TO THE SUPERMARKET, OR OTHER RECREATIONAL OUTINGS. 2484043 2230768 RESPITE SERVICES, INFANT PROGRAMS & SPECIAL PROGRAMS 2484043 2230768 30045959 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 60 0 1 1893 1 1 1 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 CA X CHAD LYLE 6196851175 3030 MARKET STREET SAN DIEGO CA 92102 MARIA RIVEROLL 1.00 X X 0 0 0 CLARENCE BRANCH 1.00 X 0 0 0 GERALD HANSEN 1.00 X X 0 0 0 DOUG HOEHN 1.00 X 0 0 0 JERRY WECHLER 1.00 X 0 0 0 TOM HARMON 1.00 X 0 0 0 VICKI SMITH 1.00 X 0 0 0 NANCY EAKIN 1.00 X 0 0 0 BOB GUTHRIE 1.00 X 0 0 0 DWIGHT STRATTON 1.00 X X 0 0 0 MARY BARTHOLOMEW 1.00 X 0 0 0 GREGG SHALLAN 1.00 X 0 0 0 DIANE HANSON 1.00 X 0 0 0 YRMA NIXON 1.00 X 0 0 0 ANNE HARRISON 1.00 X X 0 0 0 KYLIE FLETCHER 1.00 X 0 0 0 MARLENE WHITESIDE 1.00 X 0 0 0 JOHN VAUGHN 1.00 X 0 0 0 JEWELL HOOPER 1.00 X 0 0 0 ANTHONY DESALIS 40.00 X 151142 0 15863 CHAD LYLE 40.00 X 78799 0 19160 DAVID SCHNEIDER 40.00 X 196573 0 17806 RICH COPPA 40.00 X 139852 0 18673 JENNIFER NAVARRA 40.00 X 101625 0 3738 SERENA SOUZA 40.00 X 115933 0 8937 783924 0 84177 5 0 1 0 MOSS ADAMS LLP 9655 GRANITE RIDGE DRIVE SUITE 600 SAN DIEGO CA 92123 ACCOUNTING, AUDIT & TAX 109555 1 21268 63427 35859 2421265 2541819 SAN DIEGO REGIONAL PRO 900099 14407294 14407294 SERVICES TO THE PUBLIC 900099 11348382 11348382 MEDI-CAL 900099 4197953 4197953 PROGRAM WORKSHOP 900099 822012 822012 OTHER PROGRAM ACTIVITI 900099 629993 629993 340794 340794 31746428 167854 167854 1929 1929 357523 0 357523 357523 357523 3616357 3670791 53651 -54434 -53651 -108085 -108085 171887 111528 60359 60359 K-1 COMMERCIAL SITES 531110 4436 4436 4436 34772263 32103951 4436 122057 369145 369145 496280 496280 14298327 12477114 1721767 99446 134753 95096 39657 3995864 3396732 575165 23967 1282765 1092603 182554 7608 242285 242285 85120 85120 300513 249623 50890 155610 25527 94889 35194 595605 334014 259167 2424 1147954 1020910 127044 1085572 979429 106143 699877 609451 90426 650069 573052 77017 DIRECT PRODUCTION & CON 7787451 7761204 26247 PROGRAM SUPPLIES 652862 652142 720 DUES & ASSESSMENTS 314414 248997 65417 REPAIRS & MAINTENANCE 197729 153408 44321 76100 7512 62920 5668 34568295 30045959 4347309 175027 883544 1081506 3343332 2461369 244815 2896744 2958663 408092 405816 29052364 9545579 20071124 19506785 4970851 6287937 3396590 3348776 36215092 36050852 5365137 5014721 27133 45472 12582762 12374141 35875 16490 588 588 18011495 17451412 X 14898929 15666042 2386086 2053403 918582 879995 18203597 18599440 36215092 36050852 203968 191875 X 0 1 1 X 0 X 431810 962684 944411 1032056 2541819 5912780 33983845 32261032 32724288 31557595 32103951 162630711 34415655 33223716 33668699 32589651 34645770 168543491 0 11183 7500 18683 11183 7500 18683 168524808 511341 248351 213064 147263 169783 1289802 511341 248351 213064 147263 169783 1289802 43322 6950 151075 151095 171887 524329 34970318 33479017 34032838 32888009 34987440 170357622 0.98920 0.99030 0.00760 0.00860 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART III, SECTION B, LINE 12: OTHER REVENUE 2007 $43,322 2008 $6,950 SPECIAL EVENTS REVENUE 2009 $151,075 2010 $151,095 2011 $171,887 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 918582 -38587 879995 792386 126196 918582 729218 63168 792386 936186 -206968 729218 1.00000 1 0 5456392 5456392 17767760 6416624 11351136 3110489 1144879 1965610 2717723 1984076 733647 19506785 BOND RESERVES 1494163 CHARITABLE REMAINDER TRUST 497420 DEPOSITS 106740 CERTIFICATES OF PARTICIPATION 370457 ENDOWMENT FUND SD FOUNDATION 879996 3348776 SECURITY DEPOSIT 588 588 34772263 34568295 203968 203968 THE ARC OF SAN DIEGO AND ARC OF SAN DIEGO FOUNDATION (COLLECTIVELY, "THE ARC") ARE NONPROFIT CALIFORNIA CORPORATIONS. BOTH ORGANIZATIONS ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. FOR EACH OF THE YEARS ENDED JUNE 30, 2012 AND 2011, NO PROVISION FOR UNRELATED BUSINESS INCOME TAXES IS REQUIRED. THE ARC HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2012 AND 2011. THE ARC OF SAN DIEGO AND ARC OF SAN DIEGO FOUNDATION FILE EXEMPT ORGANIZATION RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND WITH THE FRANCHISE TAX BOARD IN THE STATE OF CALIFORNIA. BOTH ENTITIES ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2009 FOR THEIR FEDERAL FILINGS AND FOR YEARS BEFORE 2008 FOR THEIR STATE FILINGS. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS THE INTEREST EARNED SEMI-ANNUALLY IS UNRESTRICTED FOR ANY USE AND THE CORPUS IS PERMANENTLY RESTRICTED. ENDOWMENT FUNDS HELD AT THE SAN DIEGO FOUNDATION, A SEPARATE ENTITY FROM THE ARC OF SAN DIEGO. FASHION SHOW 132737 132737 90113 CASINO NIGHT 14436 14436 4957 1 24714 24714 16458 171887 171887 111528 111528 60359 1 ARC SAN DIEGO FOUNDATION 3030 MARKET STREET SAN DIEGO CA 92102 330532537 501(C)(3) 369145 0 TO ASSIST WITH GENERAL PROGRAM EXPENDITURES 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE APPROVED BY THE BOARD OF DIRECTORS. X X X X X X 0 0 0 0 0 0 0 0 0 ANTHONY DESALIS 151142 0 0 0 0 0 3476 0 12387 0 167005 0 0 0 DAVID SCHNEIDER 196573 0 0 0 0 0 4875 0 12931 0 214379 0 0 0 RICH COPPA 139852 0 0 0 0 0 3651 0 15022 0 158525 0 0 0 COUNTY OF SAN DIEGO 956000934 797391K81 2008-04-24 13250000 REFINANCING AND CONSTRUCTION 0 0 0 12412338 918400 8488751 3632135 2009 0 1 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 THE ORGANIZATION IS IN THE PROCESS OF FINALIZING WRITTEN POST ISSUANCE BOND PROCEDURES TO ENSURE THAT VIOLATIONS OF THE FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND CORRECTED THROUGH THE VCAP PROGRAM IF SELF-REMEDIATION IS NOT AVAILABLE UNDER APPLICABLE REGULATIONS. FORM 990, PART VI, SECTION A, LINE 6 THE ARC HAS TWO CLASSES OF MEMBERS (EMPLOYEES AND NON-EMPLOYEES). THE MEMBERSHIP SHALL BE OPEN TO ALL PERSONS WHO ARE INTERESTED IN THE PURPOSE OF THE ARC. MEMBERS WHO ARE EMPLOYEES OF THE ARC OR THEIR FAMILIES MAY HAVE VOTING PRIVILEGES EXCEPT THEY MAY NOT VOTE FOR ELECTION OF MEMBERS TO SERVE ON THE BOARD NOR VOTE ON POLICIES RELATING TO SALARIES OR BENEFITS. MEMBERS VOTE ON BYLAW CHANGES APPROVED BY THE BOARD OF DIRECTORS. NON-EMPLOYEE MEMBERS ARE ALLOWED TO VOTE FOR THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A NON-EMPLOYEE MEMBERS ARE ALLOWED TO VOTE FOR ELECTION OF MEMBERS TO SERVE ON THE BOARD. EACH NON-EMPLOYEE MEMBER IN GOOD STANDING SHALL VOTE FOR NOT MORE THAN 12 OF THE NOMINEES. EACH CHAPTER ADVISORY BOARD SHALL SELECT ONE MEMBER AS THEIR REPRESENTATIVE ON THE ARC BOARD AS A LIAISON BETWEEN THE TWO BOARDS. FORM 990, PART VI, SECTION A, LINE 7B ANY BYLAW AMENDMENTS REQUIRE A MAJORITY VOTE PRIOR TO A MEMBERSHIP VOTE. CHAPTER ADVISORY BOARDS MUST APPROVE, BY MAJORITY VOTE ANY AMENDMENTS TO ARTICLE 9 OR SECTION 14.01 OF THE ARC BYLAWS PRIOR TO THE VOTE BY MEMBERSHIP, WITH EACH CHAPTER ADVISORY BOARD HAVING ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11 WORKPAPERS ARE PREPARED BY STAFF ACCOUNTANTS & REVIEWED BY CFO. THE TAX ACCOUNTANTS PREPARE DRAFT FORM 990. A DRAFT FORM 990 IS REVIEWED BY THE CFO, STAFF ACCOUNTANTS & CEO. A FINAL FORM 990 IS REVIEWED & APPROVED BY AUDIT COMMITTEE. THE AUDIT COMMITTEE APPROVED FORM 990 REVIEWED & ACCEPTED BY BOARD. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE LEVEL AT WHICH DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE ON A CASE BY CASE BASIS. ALL POSSIBLE CONFLICTS ARE REVIEWED. PERSONS WITH A CONFLICT WOULD NOT BE PERMITTED TO VOTE OR ACT ON A RELATED TOPIC THAT WOULD GIVE RISE TO A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 IN EARLY 2011 THE BOARD CHAIR APPOINTED THE EXECUTIVE COMPENSATION COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWED PROPOSALS. IN SPRING 2011 A COMPENSATION AND BENEFITS CONSULTANT WAS RETAINED BY THE ARC OF SAN DIEGO TO PROVIDE A COMPENSATION AND BENEFITS STUDY FOR ITS CEO, OFFICERS AND KEY EMPLOYEE POSITIONS. SALARY SURVEY ANALYSIS INCLUDED USING PUBLISHED SURVEY DATA, IDENTIFYING COMPARABLE COMPETITIVE ORGANIZATIONS AND PRESENTING THEM WITH A CUSTOM SALARY AND BENEFITS SURVEY TO COMPLETE. ADDITIONALLY, SALARY DATA FROM FORM 990 WAS OBTAINED FOR ORGANIZATIONS THAT DID NOT COMPLETE THE CUSTOM SURVEY. THE CONSULTANT PRESENTED THEIR REPORT TO THE EXECUTIVE COMPENSATION COMMITTEE IN EARLY JUNE 2011 AND THEN TO THE BOARD OF DIRECTORS ON JUNE 22, 2011, AT WHICH TIME THE COMPENSATION FOR THE CEO, OTHER OFFICERS AND KEY EMPLOYEE POSITIONS WAS APPROVED. THE APPROVAL PROCESS WAS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, BINDERS CONTAINING GOVERNING DOCUMENTS ARE LOCATED IN THE LOBBY OF EACH OF THE ARC'S 5 CENTERS AND ARE AVAILABLE FOR PUBLIC VIEWING DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 5, CHANGES IN NET ASSETS: NET UNREALIZED GAIN/LOSS ON INVESTMENT -40,780 CHANGE IN CHARITABLE REMAINDER TRUST 26,004 K-1 RENTAL INCOME -4,436 CONSOLIDATING ADJUSTMENT 211,087 TOTAL TO FORM 990, PART XI, LINE 5 191,875 FORM 990, PART VI, SECTION A, LINE 9: BOARD MEMBERS WHO CAN NO LONGER BE REACHED AT THE ORGANIZATION: ANNE HARRISON 1137 AUGUSTA PLACE CHULA VISTA, CA 91915 KYLIE FLETCHER, ESQ. 520 TURFWOOD LANE SOLANA BEACH, CA 92075 MARLENE WHITESIDE 2017 BRIDGEPORT ROAD CHULA VISTA, CA 91913 MARY BARTHOLOMEW 7401 RAINSWEPT LANE SAN DIEGO, CA 92119 ARC SAN DIEGO FOUNDATION 3030 MARKET STREET SAN DIEGO CA 92102 330523537 TO RAISE FUNDS TO ASSIST THE ARC OF SAN DIEGO AND PEOPLE WITH DISABILITIES. CA 7 501(C)(3) THE ARC OF SAN DIEGO 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 SAN DIEGO ARC FOUNDATION B 369145 CASH SAN DIEGO ARC FOUNDATION C 63427 CASH SAN DIEGO ARC FOUNDATION (UNDER 50000) M SAN DIEGO ARC FOUNDATION (UNDER 50000) N SAN DIEGO ARC FOUNDATION (UNDER 50000) P