The Arc of Butte County

Nonprofit profile at a glance

EIN
941746468
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chico, CA, USA
Phone
5308915865
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$16,317,773
Expenses
$14,408,060
Assets
$11,277,646
Liabilities
$3,667,095

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • CHERYL BENJAMIN (PRESIDENT)

Highest reported compensation

  • KATRINA WOODCOX (EXECUTIVE DI): $153,381 total reported compensation
  • JEFF VAN HOUTTE (BOARD MEMBER): $56,113 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The arc of butte county is committed to securing for all people with developmental disabilities the opportunity to chose and realize their goals of where and how they learn, live, work, and play.

What it reported doing in 2024

Last year the arc of butte county served over 1,400 individuals with developmental disabilities and their families. We provided in excess of 475,500 direct service hours. The arc of butte county started in 1953 as a group of parents seeking support and guidance from each other and help from their government. The arc's programs and services create opportunities for individuals to live independently, to participate in community activities, to get a job and earn income, to learn social skills, to continue their education, and to take part in daily activities most people take for granted. Our customized programs give parents and caregivers a break from the day-to-day stresses of raising a special-needs child, helping to keep families healthy, cohesive, and united. The arc provides services wherever they are needed; in our service centers, in client's homes, and throughout the community. We provide family support programs, family and client services through; respite care; independent living skills training; adult day programs; and vocational readiness program in arc stores in chico.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 89
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $250.21 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 90.1% of spending went to programs
  • Governance: 8 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13M in reported program spending
  • Leadership: top reported pay $153K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.