To work in partnership with our constituents, members, and affiliated chapters to ensure that children and adults with intellectual and developmental disabilities have the supports, benefits, and services they need, and are accepted, respected, and fully included in their communities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 17 volunteers and 20 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $138K a year · 28% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$139K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
14 mo
of spending, in cash
Plus $533K in investments, Pt X · Ln 11–13
Looks good: 14.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$361K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$913K
+174% vs prior year
Spent
$425K
To programs
85%
Net assets
$903K
By yearFY2020–FY2024
Revenue
$913K
FY2024▲ +174%
Tap a bar for its year
Revenue by fiscal year
FY2020$364K
FY2021$514K
FY2022$384K
FY2023$333K
FY2024$913K
Expenses
$425K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$310K
FY2021$323K
FY2022$338K
FY2023$418K
FY2024$425K
Net assets
$903K
FY2024▲ +119%
Tap a bar for its year
Net assets by fiscal year
FY2020$278K
FY2021$456K
FY2022$497K
FY2023$412K
FY2024$903K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $362K Management & general 15% · $62K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $139K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$83,159Pt VII · Sec A
Director of Operations
$55,706Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Rachel Hafner’s $83K as Executive Director is at the 74th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rachel Hafner$83,159$83,159$83,056$80,701$80,701
Kate Lewandowski$55,706$55,706$55,638$54,108$54,205

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Arc Upper Valley INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for intellectual and developmental disabilities to ensure inclusion and access to needed supports and services.

Questions for Arc Upper Valley INC

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Your first name shows with your question. Arc Upper Valley INC answers here, for everyone.

Provided by the organization

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2 programs · $362K · in their own filed words · FY2024
01

The organization operates retail outlets for donated clothing and miscellaneous articles in grand forks, ND. When operations result in a surplus, cash donations are made to programs serving persons with intellectual and developmental disabilities.

$237Kprogram expense
02

Training and programs to support individuals with intellectual and developmental disabilities and public awareness of intellectual and developmental disabilities.

$126Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$913K
Ln 12
Investment incomeLn 3$466K
Other incomeLn 4–11$257K
Gifts and grantsLn 1h$175K
Money outPt IX
$425K
Ln 25
Programscol B$362K
Managementcol C$62K
Owns and owesPt X
$903K
net assets · Ln 32
Cash and savingsLn 1–2$502K
Total assetsLn 16$1.3M
LiabilitiesLn 26$361K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$175K
Government grantsLn 1e$59K
Noncash giftsLn 1g$103K
Fees for servicesLn 2g$15K
Investment incomeLn 3$466K
Other incomeLn 4–11$257K
Gains on assetsLn 7$453K
Total revenueLn 12$913K
Assets in detailPt X, end of year
CashLn 1$270K
SavingsLn 2$232K
Cash and savings togetherLn 1–2$502K
InvestmentsLn 11–13$533K
Land, buildings, equipmentLn 10c$28K
Other assetsLn 15$139K
Total assetsLn 16$1.3M
LiabilitiesLn 26$361K
Net assetsLn 32$903K
OperationsPt I, VI
EmployeesI 520
VolunteersI 617
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$363K$502K
InvestmentsLn 11–13$533K
Land, buildings, equipmentLn 10c$249K$28K
Total assetsLn 16$819K$1.3M
LiabilitiesLn 26$407K$361K
Net assetsLn 32$412K$903K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$112K$77K$35K
Other salaries and wagesLn 7$94K$94K
Payroll taxesLn 10$15K$15K
Legal feesLn 11b$20$20
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$6K$2K$4K
Information technologyLn 14$9K$9K
OccupancyLn 16$117K$114K$3K
TravelLn 17$127$127
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$31K$14K$16K
All other expensesLn 24e$227$227
Total functional expensesLn 25$425K$362K$62K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $913K$425K$488K$903K 990 PDF
FY2023 $333K$418K−$85K$412K 990 PDF
FY2022 $384K$338K$46K$497K 990 PDF
FY2021 $514K$323K$190K$456K 990 PDF
FY2020 $364K$310K$53K$278K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $912,614 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $103,800$175,012
I-9 Program service revenuePrior year $8,427$14,950
I-10 Investment incomePrior year $1,765$465,903
I-11 Other revenuePrior year $219,094$256,749
I-12 Total revenuePrior year $333,086$912,614
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $215,417$221,079
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $202,936$203,537
I-18 Total expensesPrior year $418,353$424,616
I-19 Revenue less expensesPrior year −$85,267$487,998
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $912,614 across 10 lines filed
Lines not itemized here account for $259,075 of total revenue; see the IRS return.
VIII-1b Membership dues$1,517
VIII-1e Government grants$58,582
VIII-1f All other contributions, gifts and grants$114,913
VIII-1g Noncash contributions (included above)$103,389
VIII-1h Total contributions, gifts and grants$175,012
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,950$14,950
VIII-3 Investment incomeExcluded from tax $12,492$12,492
VIII-7 Net gain or loss on sales of assetsExcluded from tax $453,411$453,411
VIII-8 Net income from fundraising eventsExcluded from tax −$2,326−$2,326
VIII-12 Total revenueRelated to mission $14,950 · Unrelated business $0 · Excluded from tax $722,652$912,614
Part IX · Statement of functional expenses $424,616 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $77,327 · Management $35,149$112,476
IX-7 Other salaries and wagesPrograms $93,724$93,724
IX-10 Payroll taxesPrograms $14,879$14,879
IX-11b Legal feesManagement $20$20
IX-12 Advertising and promotionPrograms $11,375$11,375
IX-13 Office expensesPrograms $2,277 · Management $3,550$5,827
IX-14 Information technologyPrograms $9,087$9,087
IX-16 OccupancyPrograms $114,120 · Management $2,701$116,821
IX-17 TravelPrograms $127$127
IX-20 InterestManagement $4,440$4,440
IX-22 Depreciation, depletion and amortizationPrograms $15,773$15,773
IX-23 InsurancePrograms $9,177$9,177
IX-24 Other expenses (24a–d)Programs $14,211 · Management $16,452$30,663
IX-24e All other expensesPrograms $227$227
IX-25 Total functional expensesPrograms $362,304 · Management $62,312 · Fundraising $0$424,616
Part X · Balance sheet $1,264,303 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $257,214$270,101
X-2 Savings and temporary cash investmentsStart of year $105,933$231,864
X-4 Accounts receivableStart of year $2,082$58,957
X-9 Prepaid expenses and deferred chargesStart of year $9,865$4,166
X-10c Land, buildings and equipment, netStart of year $249,162$27,878
X-11 Publicly traded securities$532,781
X-15 Other assetsStart of year $194,986$138,556
X-16 Total assetsStart of year $819,242$1,264,303
X-17 Accounts payable and accrued expensesStart of year $69,064$88,940
X-24 Unsecured notes and loans payableStart of year $149,900$148,407
X-25 Other liabilitiesStart of year $188,249$124,068
X-26 Total liabilitiesStart of year $407,213$361,415
X-27 Net assets without donor restrictionsStart of year $402,021$892,880
X-28 Net assets with donor restrictionsStart of year $10,008$10,008
X-32 Total net assets or fund balancesStart of year $412,029$902,888
X-33 Total liabilities and net assetsStart of year $819,242$1,264,303
Part XI · Reconciliation of net assets $902,888 net assets at year end
XI-1 Total revenue$912,614
XI-2 Total expenses$424,616
XI-3 Revenue less expenses$487,998
XI-4 Net assets at start of year$412,029
XI-5 Net unrealized gains (losses) on investments−$2,252
XI-8 Prior period adjustments$5,113
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$902,888

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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