2024-12-19T09:42:39-06:00 2024-06-30 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2023-07-01 260002804 ARDENT COMMUNITY TRUST OF PENNSYLVANIA ARDE 6102654788 1012 WEST NINTH AVENUE 215 KING OF PRUSSIA PA 19406 STEPHEN BENNETT BOARD PRESIDENT 6102654788 2024-12-18 1 0 CHRISTOPHER M PEKULA P00734965 2154414600 2023 2024-10-15 13:58:12Z STEPHEN BENNETT 1012 WEST NINTH AVENUE 215 KING OF PRUSSIA PA 19406 1166236 0 X WWW.ACTPA.ORG X 2002 PA SEE SCHEDULE O 6 6 10 6 0 0 0 0 1140601 1125067 16238 40081 10206 1088 1167045 1166236 0 0 0 0 723459 748231 0 0 0 536425 611357 1259884 1359588 -92839 -193352 1314176 1255992 151044 286212 1163132 969780 X SEE SCHEDULE O 0 0 1026567 1126155 ACT ADMINISTERS A POOLED SPECIAL NEEDS TRUST, INDIVIDUAL SPECIAL NEEDS TRUSTS AND COMPENSATORY EDUCATION TRUSTS FOR CHILDREN AND ADULTS WITH DISABILITIES. TRUSTS ARE ADMINISTERED IN ACCORDANCE WITH FEDERAL AND STATE LAW FOR THE SUPPLEMENTAL NEEDS OF BENEFICIARIES BEYOND BASIC CARE AND SUPPORT. ACT SERVES OVER 100 INDIVIDUAL BENEFICIARIES REGIONALLY. ACT ADMINISTERS TRUSTS THAT OFTEN TIMES ARE UNACCEPTABLE, TO FOR PROFIT ENTERPRISES, DUE TO SMALL SIZE OR CHALLENGING CIRCUMSTANCES, THUS PROVIDING SERVICES TO THOSE WITH DISABILITIES THAT ARE NOT OTHERWISE AVAILABLE. ACT EDUCATES INDIVIDUALS AND THEIR REPRESENTATIVES AND CAREGIVERS ON PLANNING FOR THEIR FINANCIAL FUTURE WITH GOALS OF ENHANCING THE DAILY LIVES OF DIABLED BENEFICIARIES, SECURING PAYMENTS FOR NECESSARY PRODUCTS OR SERVICES THAT MAY OTHERWISE NOT BE AFFORDABLE. WE PROTECT FUNDS FROM MISMANAGEMENT OR ABUSE WHILE MAINTAINING BENEFICIARIES ELIGIBLE FOR GOVERNMENT SERVICES AND BENEFITS. 1026567 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 0 1 1 0 PA CA MD MA NJ NY VA FL X STEVE BENNETT BOARD PRESIDENT 6102654788 1012 WEST NINTH AVENUE SUITE 215 KING OF PRUSSIA PA 19406 X MR STEVE BENNETT PRESIDENT 1.00 X X 0 0 0 MS EILEEN MACDONALD VICE PRESIDENT 1.00 X X 0 0 0 MR DAN SAMSEL TREASURER 1.00 X X 0 0 0 MS ZOFIA DRIPPS SECRETARY 1.00 X X 0 0 0 PAT BERGMAIER BOARD MEMBER 1.00 X 0 0 0 JIM RUGGIERO BOARD MEMBER 1.00 X 0 0 0 SCOTT CAMILLERI EXECUTIVE DIRECTOR 40.00 X 150731 0 0 150731 0 0 1 0 1 0 0 TRUSTEE SERVICE FEES 525920 1125067 1125067 1125067 40081 40081 CREDIT CARD REWARDS 525920 1088 1088 1088 1166236 1126155 0 40081 150731 107019 43712 467964 334524 133440 13057 9318 3739 66747 47635 19112 49732 35492 14240 25 25 110308 110308 141888 141888 71129 46698 24431 47534 30255 17279 66933 52354 14579 1705 426 1279 1343 1007 336 22880 22880 SOFTWARE COSTS 126295 94721 31574 MISCELLANEOUS EXPENSES 16812 11518 5294 SEMINARS 4505 3379 1126 1359588 1026567 333021 0 171888 58949 832919 791515 147367 129170 48355 15924 102633 52514 212 50119 113435 210315 1314176 1255992 52123 66038 1774 9589 97147 210585 151044 286212 X 1163132 969780 1163132 969780 1314176 1255992 -193352 0 X X 0 1 X 1 0 X X 1 THE ARC OF DELAWARE COUNTY 231575195 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 39623400 5297564 4959836 39961128 0 102633 52514 50119 50119 RIGHT-OF-USE ASSETS ON OPERATING LEASES 201282 OTHER ASSETS 9033 210315 OPERATING LEASES LIABILITIES 210585 210585 X 1164841 0 1164841 1395 1395 1166236 1358193 0 1358193 1395 1395 1359588 PART IV, LINE 1B: ORGANIZATION SERVES AS TRUSTEE FOR FIRST AND THIRD PARTY SPECIAL NEEDS TRUSTS, A POOLED TRUST, AND THIRD PARTY COMPENSATORY EDUCATION TRUSTS. PART X, LINE 2: ARDENT COMMUNITY TRUST IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ARDENT COMMUNITY TRUST IS ANNUALLY REQUIRED TO FILE A FEDERAL FORM 990 WITH THE IRS AND IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX; THUS, IT HAS NOT FILED A FORM 990T. WITH FEW EXCEPTIONS, ARDENT COMMUNITY TRUST IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2021. IT IS DIFFICULT TO PREDICT THE FINAL TIMING AND RESOLUTION OF ANY PARTICULAR UNCERTAIN TAX POSITION. ARDENT COMMUNITY TRUST DOES NOT CURRENTLY ANTICIPATE SIGNIFICANT CHANGES IN ITS UNCERTAIN TAX POSITIONS OVER THE NEXT 12 MONTHS. PART XI, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS INCOME/EXPENSES 1,395. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS INCOME/EXPENSES 1,395. 0 0 0 0 0 0 0 0 0 SCOTT CAMILLERI EXECUTIVE DIRECTOR 150731 0 0 0 0 0 0 0 0 0 150731 0 0 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO SERVE PERSONS WITH DISABILITIES, THEIR CAREGIVERS AND FAMILIES AS TRUSTEE OF TRUST FUNDS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO SERVE PERSONS WITH DISABILITIES, THEIR CAREGIVERS, AND FAMILIES, AS TRUSTEE OF A POOLED SPECIAL NEEDS TRUST AND INDIVIDUAL TRUSTS, ESTABLISHED FOR DISABLED CHILDREN AND ADULTS TO ENHANCE THEIR LIVES WHILE NOT DISTURBING ELIGIBILITY FOR GOVERNMENT SERVICES AND BENEFITS. FORM 990, PART VI, SECTION A, LINE 7A UNDER THE BYLAWS, THE THREE FOUNDING ARC CHAPTERS SHALL HAVE THE RIGHT TO APPOINT THREE INDIVIDUALS TO SERVE ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE THREE FOUNDING ARC CHAPTERS HAVE THE SOLE AUTHORITY TO APPROVE AMENDMENTS TO THE BY-LAWS WHICH WOULD CHANGE THE PURPOSES OF THE ORGANIZATION OR THE RIGHTS OF THE ARC CHAPTERS UNDER THE BY-LAWS. FORM 990, PART VI, SECTION A, LINE 8B INFORMAL NOTES ARE TAKEN AT COMMITTEE MEETINGS BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 11B EACH BOARD MEMBER CONDUCTS THEIR OWN REVIEW AND IF NECESSARY A CONFERENCE CALL WITH THE EXECUTIVE DIRECTOR TO ANSWER QUESTIONS. THE AUDIT COMMITTEE AND TREASURER WILL REVIEW THE AUDIT AND 990 PRIOR TO SUBMISSION. EXECUTIVE DIRECTOR REVIEWS PRIOR TO SUBMISSION TO THE COMMITTEES AND BOARD MEMBERS. THE INDEPENDENT AUDITOR ATTENDS THE FIRST BOARD MEETING FOLLOWING COMPLETION OF THE AUDIT AND 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE DISCLOSURE AND CONFLICT OF INTEREST FORMS. PERIODIC REVIEWS OF THE CONFLICT OF INTEREST POLICY ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ANNUALLY DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION. THE PERSONNEL COMMITTEE EVALUATES AND REVIEWS THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR EVALUATES AND REVIEWS THE CFO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES DOCUMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGE FROM THE PRIOR YEAR. FORM 990, SCHEDULE A, PART I, LINE 11G: ALL THOUGH THE ARC COMMUNITY TRUST OF PENNSYLVANIA DOES NOT SUPPORT THE LISTED SUPPORTED ORGANIZATION THROUGH DIRECT MONETARY SUPPORT, THE ARDENT COMMUNITY TRUST OF PENNSYLVANIA SUPPORTS THE ARC (SUPPORTED ORGANIZATIONS) IN PROVIDING TRUST ADMINISTRATION SERVICES TO THE DISABLED COMMUNITY.