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.
81¢ of each $1 spent went to programs.
$139K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
81%
of spending
Looks good: 81% 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
10 mo
of spending, in cash
Looks good: 10.4 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
$407K
50% of total assets
Looks good: liabilities are 50% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$333K
-13% vs prior year
Spent
$418K
To programs
81%
Net assets
$412K
By yearFY2020–FY2024
Revenue
$333K
FY2023▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$364K
FY2021$514K
FY2022$384K
FY2023$333K
FY2024$913K
Expenses
$418K
FY2023▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$310K
FY2021$323K
FY2022$338K
FY2023$418K
FY2024$425K
Net assets
$412K
FY2023▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$278K
FY2021$456K
FY2022$497K
FY2023$412K
FY2024$903K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

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

81 cents of each dollar spent went to programs.

Program services 81% · $339K Management & general 19% · $79K

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

12 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
Secretary/Treasurer
$0Pt 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

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.

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Provided by the organization

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2 programs · $339K · in their own filed words · FY2023
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.

$211Kprogram expense
02

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

$129Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$333K
Ln 12
Other incomeLn 4–11$219K
Gifts and grantsLn 1h$104K
Fees for servicesLn 2g$8K
Money outPt IX
$418K
Ln 25
Programscol B$339K
Managementcol C$79K
Owns and owesPt X
$412K
net assets · Ln 32
Cash and savingsLn 1–2$363K
Total assetsLn 16$819K
LiabilitiesLn 26$407K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Noncash giftsLn 1g$94K
Fees for servicesLn 2g$8K
Investment incomeLn 3$2K
Other incomeLn 4–11$219K
Total revenueLn 12$333K
Assets in detailPt X, end of year
CashLn 1$257K
SavingsLn 2$106K
Cash and savings togetherLn 1–2$363K
Land, buildings, equipmentLn 10c$249K
Other assetsLn 15$195K
Total assetsLn 16$819K
LiabilitiesLn 26$407K
Net assetsLn 32$412K
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 FY23End FY23
Cash and savingsLn 1–2$439K$363K
Land, buildings, equipmentLn 10c$246K$249K
Total assetsLn 16$718K$819K
LiabilitiesLn 26$220K$407K
Net assetsLn 32$497K$412K
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$88K$88K
Payroll taxesLn 10$15K$12K$3K
Management feesLn 11a$4K$4K
Legal feesLn 11b$3K$3K
Other fees for servicesLn 11g$18K$4K$15K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$11K$4K$7K
Information technologyLn 14$10K$10K
OccupancyLn 16$113K$105K$8K
TravelLn 17$133$133
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$5K$4K$898
Total functional expensesLn 25$418K$339K$79K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $913K$425K$488K$903K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $333,086 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,278$103,800
I-9 Program service revenuePrior year $6,150$8,427
I-10 Investment incomePrior year $12,660$1,765
I-11 Other revenuePrior year $157,907$219,094
I-12 Total revenuePrior year $383,995$333,086
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 $204,093$215,417
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $133,973$202,936
I-18 Total expensesPrior year $338,066$418,353
I-19 Revenue less expensesPrior year $45,929−$85,267
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $333,086 across 8 lines filed
Lines not itemized here account for $222,278 of total revenue; see the IRS return.
VIII-1b Membership dues$132
VIII-1f All other contributions, gifts and grants$103,668
VIII-1g Noncash contributions (included above)$94,398
VIII-1h Total contributions, gifts and grants$103,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,427$8,427
VIII-3 Investment incomeExcluded from tax $1,765$1,765
VIII-8 Net income from fundraising eventsExcluded from tax −$3,184−$3,184
VIII-12 Total revenueRelated to mission $8,427 · Unrelated business $0 · Excluded from tax $220,859$333,086
Part IX · Statement of functional expenses $418,353 across 15 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 $87,903$87,903
IX-10 Payroll taxesPrograms $12,400 · Management $2,638$15,038
IX-11a Management feesManagement $4,128$4,128
IX-11b Legal feesManagement $2,660$2,660
IX-11g Other fees for servicesPrograms $3,651 · Management $14,585$18,236
IX-12 Advertising and promotionPrograms $2,679$2,679
IX-13 Office expensesPrograms $3,871 · Management $6,914$10,785
IX-14 Information technologyPrograms $10,205$10,205
IX-16 OccupancyPrograms $104,991 · Management $7,716$112,707
IX-17 TravelPrograms $133$133
IX-20 InterestManagement $4,182$4,182
IX-22 Depreciation, depletion and amortizationPrograms $15,837$15,837
IX-23 InsurancePrograms $16,229$16,229
IX-24 Other expenses (24a–d)Programs $4,257 · Management $898$5,155
IX-25 Total functional expensesPrograms $339,483 · Management $78,870 · Fundraising $0$418,353
Part X · Balance sheet $819,242 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $311,612$257,214
X-2 Savings and temporary cash investmentsStart of year $127,192$105,933
X-4 Accounts receivableStart of year $240$2,082
X-9 Prepaid expenses and deferred chargesStart of year $24,196$9,865
X-10c Land, buildings and equipment, netStart of year $246,429$249,162
X-15 Other assetsStart of year $7,848$194,986
X-16 Total assetsStart of year $717,517$819,242
X-17 Accounts payable and accrued expensesStart of year $62,473$69,064
X-24 Unsecured notes and loans payableStart of year $149,900$149,900
X-25 Other liabilitiesStart of year $7,848$188,249
X-26 Total liabilitiesStart of year $220,221$407,213
X-27 Net assets without donor restrictionsStart of year $487,296$402,021
X-28 Net assets with donor restrictionsStart of year $10,000$10,008
X-32 Total net assets or fund balancesStart of year $497,296$412,029
X-33 Total liabilities and net assetsStart of year $717,517$819,242
Part XI · Reconciliation of net assets $412,029 net assets at year end
XI-1 Total revenue$333,086
XI-2 Total expenses$418,353
XI-3 Revenue less expenses−$85,267
XI-4 Net assets at start of year$497,296
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$412,029

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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