The Arc Montgomery

Nonprofit profile at a glance

EIN
630418302
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Montgomery, AL, USA
Phone
3342816938
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$6,103,459
Expenses
$5,085,905
Assets
$8,612,966
Liabilities
$491,795

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • TOM ADAMS (PRESIDENT)
  • JOHN LONGSHORE (VICE PRESIDENT)
  • INEZ LEWIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • INEZ LEWIS (EXECUTIVE DIRECTOR): $73,276 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist and promote the development of programs to aid and advise parents of solutions to care and education problems and to develop a better understanding by the public regarding intellectual disabilities. To serve as a clearing house for state and national associations to promote the common cause.

What it reported doing in 2023

Developmental training for approximately 230 mentally retarded clients.

Operating model

Revenue model
Grant-funded. 74% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 73
  • Sustainability: 69
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.2%; rating input score 66
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: $1,115.53 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.7%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 66.2% of revenue deployed · 75.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.8M in reported program spending
  • Leadership: top reported pay $73K · 10 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.