The Arc of Opportunity in North Central Massachusetts Inc

Nonprofit profile at a glance

EIN
042226199
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Fitchburg, MA, USA
Phone
9783436662
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$21,696,155
Expenses
$20,619,120
Assets
$24,185,964
Liabilities
$6,782,090

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

Leadership & pay

17 people listed

Executive titles in this filing

  • MARY HEAFY (PRESIDENT & CEO)

Highest reported compensation

  • MARY HEAFY (PRESIDENT & CEO): $285,334 total reported compensation
  • LYNNE SUGAR (CHIEF FINANCIAL OFFICER): $189,115 total reported compensation
  • ANGELA CHERY (CHIEF PROGRAM OFFICER): $154,117 total reported compensation

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

Overview

Mission

To create and support lifetime opportunities in the community for individuals with disabilities and their families to reach their fullest potential by providing advocacy, education, employment, residential and recreational services to enhance the quality of life.

What it reported doing in 2024

Family support and recreation - the purpose of the family support programs is to assist individuals and their families so that the individual can remain in their home in the community. The asd support programs provide life coaching and college navigation services to individuals with autism spectrum disorder. Fifteen individuals received 1,035 hours of these services this year. The dds/dese program provides staffing, financial and service navigation support to families with a child (up to age 22) with an intellectual or developmental disability to keep the child in the home. This year, 6 families received these services. The agency with choice program allows individuals to self-direct their home or day services. This year, 15 people received 7,435 hours so these services. The arc of opportunity also provided healthy relationships training to 12 individuals. In addition to the above funded services, the arc provides support to individuals and their families through information & referral, public education, support groups and recreational opportunities. Recreational activities provide much needed respite for the caregiver as well as supervision and guidance to the individuals allowing them to participate in activities that might otherwise not be possible. Recreational activities include bowling leagues, day trips, supervised vacation trips, monthly dances and a weekend community activity club.

Operating model

Revenue model
Grant-funded. 77% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 91.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 9 filed program accomplishments · $18.8M in reported program spending
  • Leadership: top reported pay $285K · 17 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $141K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

Key Signals

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

  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.