2024-11-14T11:19:27-06:00 2024-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-07-01 231679102 THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES INC ARCO 6108498076 2289 AVENUE A BETHLEHEM PA 18017 LISA MUSSELMAN CHIEF EXECUTIVE OFFICER 6108498076 2024-10-28 1 0 MELISSA A GRUBE CPA P00102173 6104357489 2024-10-28 2023 2024-10-15 13:58:12Z LISA MUSSELMAN 2289 AVENUE A BETHLEHEM PA 18017 32046144 0 X WWW.ARCOFLEHIGHNORTHAMPTON.ORG X 1975 PA THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) CHAMPIONS A LIFE OF INCLUSION, OPPORTUNITY, AND EQUITY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) THROUGH ADVOCACY, EDUCATION, AND SUPPORTS. ITS VISION IS THAT ALL PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ARE VALUED, RESPECTED, AND FULLY INCLUDED MEMBERS OF THEIR COMMUNITY WITH THE RIGHT TO CHOOSE WHERE THEY LIVE, LEARN, WORK, AND PLAY. 16 16 1012 44 0 0 409263 300075 25659358 28071858 429829 601112 -12301 -27466 26486149 28945579 0 0 0 0 21636453 23990382 0 0 290644 1924787 2352539 23561240 26342921 2924909 2602658 15668417 19077897 1359683 1486719 14308734 17591178 X THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) CHAMPIONS A LIFE OF INCLUSION, OPPORTUNITY, AND EQUITY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) THROUGH ADVOCACY, EDUCATION, AND SUPPORTS. ITS VISION IS THAT ALL PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ARE VALUED, RESPECTED, AND FULLY INCLUDED MEMBERS OF THEIR COMMUNITY WITH THE RIGHT TO CHOOSE WHERE THEY LIVE, LEARN, WORK, AND PLAY. 0 0 1898086 1639900 SPARC:THE SPARC PROGRAM IS BOTH A COMMUNITY-BASED PROGRAM AND A STATE-LICENSED ADULT TRAINING FACILITY THAT SERVES ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) IN LEHIGH, NORTHAMPTON, AND SURROUNDING COUNTIES. THE SPARC PROGRAM IS DESIGNED TO PROVIDE OPPORTUNITIES FOR PEOPLE WITH IDD TO EXPLORE INTERESTS, DEVELOP SKILLS, AND PARTICIPATE IN THEIR COMMUNITIES IN A SUPPORTIVE, INCLUSIVE ENVIRONMENT. THE SPARC PROGRAM ADDRESSES EACH PERSON'S UNIQUE NEEDS THROUGH A PERSON-CENTERED APPROACH TO HELP PROGRAM PARTICIPANTS DEVELOP DAILY LIVING SKILLS THROUGH COMMUNICATION, SOCIALIZATION, HABILITATION, AND COMMUNITY INTEGRATION.THE SPARC PROGRAM DELIVERS COMMUNITY PARTICIPATION SUPPORTS (CPS), WHICH OFFERS OPPORTUNITIES FOR PERSONAL GROWTH IN INTEGRATED COMMUNITY SETTINGS. THE SPARC PROGRAM ALSO DELIVERS ADULT TRAINING FACILITY SERVICES, WHICH PROVIDES AN ACCESSIBLE ENVIRONMENT WITH ADAPTIVE EQUIPMENT, TO SUPPORT INDIVIDUALS WITH AMBULATION CHALLENGES. PROGRAM PARTICIPANTS CAN CHOOSE TO ENGAGE IN A VARIETY OF CORE CONCENTRATION OPTIONS BASED ON THEIR ABILITIES AND PERSONAL CHOICE THAT INCLUDE COMMUNITY VOLUNTEERISM, COMMUNITY ACTIVITIES, DAILY LIVING SKILLS, FACILITY-BASE SERVIES AND THERAPEUTIC SERVICES. 21048246 26431958 AGENCY WITH CHOICE:AGENCY WITH CHOICE (AWC) IS A PERSON-CENTERED PROGRAM BASED ON THE PHILOSOPHY OF SELF-DETERMINATION. THE AWC PROGRAM EMPOWERS PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) IN LEHIGH AND NORTHAMPTON COUNTIES TO ENHANCE THE QUALITY OF THEIR LIVES BY PROVIDING INDIVIDUALS WITH THE OPPORTUNITY FOR CHOICE AND CONTROL OVER THEIR SERVICES AND SUPPORTS; THE PROGRAM IS DESIGNED TO ACKNOWLEDGE THAT EACH PERSON BEST KNOWS THEIR OWN NEEDS AND HOW THOSE NEEDS SHOULD BE MET.AN INDIVIDUAL PARTICIPATING IN THE AWC PROGRAM CAN BE THEIR OWN MANAGING EMPLOYER (ME) OR IDENTIFY A SURROGATE TO ACT ON THEIR BEHALF AS THE ME. THE ME CAN SELECT THE SUPPORT SERVICE PROFESSIONALS (SSPS) AND DIRECT PROVISION OF SERVICES. THE SSP WILL BE HIRED AS AN EMPLOYEE OF THE ARC FOR PAYROLL, TAXES AND WORKER'S COMPENSATION PURPOSES, BUT WITH THE DAY-TO-DAY DIRECTION AND CONTROL OF THE ME FOR THE SERVICE ACTIVITIES. 388031 ADVOCACY:THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES ADVOCACY DEPARTMENT PROVIDES FREE RESOURCE COORDINATION, TRAINING, AND ONE-TO-ONE ADVOCACY SUPPORT FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) AND THEIR FAMILIES. THROUGH THESE, WE ARE DEDICATED TO CONNECTING WITH AND SUPPORTING INDIVIDUALS, FAMILIES, AND COMMUNITY PARTNERS IN THEIR NAVIGATION OF THE INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SYSTEMS. THE ADVOCACY DEPARTMENT PROVIDES RESOURCE COORDINATION PROGRAM THAT OFFERS DISABILITY-RELATED RESOURCES, REFERRALS, AND TRAINING TO INDIVIDUALS, FAMILIES, AND PROFESSIONALS. INDIVIDUALS CAN GAIN INFORMATION THROUGH A COMBINATION OF METHODS, INCLUDING OUR ONLINE SUBMISSION FORM, INTAKE PHONE LINE, AND DIRECT PHONE/EMAIL TO THE ARC.THE ADVOCACY DEPARTMENT ALSO OFFERS FREE ONE-TO-ONE ADVOCACY SUPPORT BY ASSIGNING A KNOWLEDGEABLE ADVOCATE TO PROVIDE INDIVIDUAL GUIDANCE IN ADDRESSING COMPLEX CHALLENGES. WHILE ANY INDIVIDUAL OR GROUP MAY ACCESS THE RESOURCE COORDINATION AND TRAINING, ONE-TO-ONE ADVOCACY SUPPORT IS ONLY AVAILABLE TO ELIGIBLE INDIVIDUALS WITH A DIAGNOSIS OF AN INTELLECTUAL AND DEVELOPMENTAL DISABILITY (IDD) AND WHO ARE BASED IN LEHIGH OR NORTHAMPTON COUNTIES. 23334363 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 45 0 1 1012 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X LISA MUSSELMAN 6108498076 2289 AVENUE A BETHLEHEM PA 18017 MATTHEW MCCONNELL IMM. PAST PRESIDENT 5.00 X X 0 0 0 GEORGE LEWIS PRESIDENT 5.00 X X 0 0 0 DIANA TIRENDI SECRETARY 5.00 X X 0 0 0 MARY JO MCNULTY VICE PRESIDENT 5.00 X X 0 0 0 JOSEPH MASTRIANI MEMBER AT LARGE 5.00 X 0 0 0 MARGARET CHASE DIRECTOR 5.00 X 0 0 0 PAUL EICHMAN TREASURER 5.00 X X 0 0 0 ALVIE FENNELL DIRECTOR 5.00 X 0 0 0 SCOTT MITTL DIRECTOR 5.00 X 0 0 0 ED EASTERLY ESQ DIRECTOR 5.00 X 0 0 0 CARRY GERBER MEMBER AT LARGE 5.00 X 0 0 0 SHERI LEO DIRECTOR 5.00 X 0 0 0 MUSTAFA JAFFER DIRECTOR 5.00 X 0 0 0 IAN TAUBER DIRECTOR 5.00 X 0 0 0 KATIE WEBER DIRECTOR 5.00 X 0 0 0 STEPHANIE MAKAR WELLS DIRECTOR 5.00 X 0 0 0 KAREN SHOEMAKER CEO 40.00 X 160781 0 3696 SHANNON MILLER CFO 40.00 X 113056 0 13691 273837 0 17387 2 0 1 0 0 176 119653 180246 300075 LEHIGH & NORTHAMPTON 624100 27733212 27733212 PARTICIPANT FEES 624100 219815 219815 CARBON 624100 90409 90409 BUCKS 624100 19531 19531 BERKS 624100 8891 8891 28071858 338381 338381 3298864 16000 3052133 0 246731 16000 262731 262731 20966 119653 48432 -27466 -27466 28945579 28071858 0 573646 328079 328079 20918307 19544238 1169654 204415 60269 60269 901402 709653 169777 21972 1782325 1644382 121304 16639 48549 48549 431224 160147 269515 1562 125823 70809 50688 4326 117611 14193 91591 11827 276877 193814 74207 8856 39855 9103 26912 3840 92247 42618 39629 10000 233675 61639 172036 179102 161723 15425 1954 REIMBURSEMENTS 631226 631226 TRANSPORTATION 83338 83338 MISCELLANEOUS 41514 38133 3381 ASSESSMENTS 31542 31542 19956 7480 10604 1872 26342921 23334363 2717914 290644 1552947 1620700 958477 976714 2075825 2329469 225742 252713 3373889 1122826 1701156 2251063 8651812 11287184 502458 360054 15668417 19077897 856011 1085381 1214 0 502458 401338 1359683 1486719 X 14288367 17576623 20367 14555 14308734 17591178 15668417 19077897 2602658 679786 0 X X 0 1 X 1 0 X 16067954 16978705 20227369 25849969 28032465 107156462 16067954 16978705 20227369 25849969 28032465 107156462 107156462 102842 77191 85808 211103 338381 815325 44656 100161 135202 147102 140619 567740 108539527 463301 0.98730 0.98860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 8148390 1500000 1149076 84018 10713448 5312177 2500000 615866 279653 8148390 6472638 -899749 260712 5312177 5170574 1302064 6472638 5108348 283726 221500 5170574 1.00000 0 0 3373889 1122826 2251063 2251063 MUTUAL FUNDS-QUASI ENDOWMENT 11287184 F 11287184 OPERATING LEASE LIABILITY 360054 DEFERRED COMPENSATION 41284 401338 X 29576816 679786 679786 28897030 48549 48549 28945579 26294372 0 26294372 48549 48549 26342921 PART V, LINE 4: SUPPORT THE OPERATIONS OF THE ORGANIZATION PART X, LINE 2: THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024 AND 2023. THE ORGANIZATION FILES IRS FORM 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021. GOLF TOURNAMENT 43939 35753 8186 1124 7050 12 10898 ONE STEP FORWARD 76655 63913 12742 8667 4075 11944 3 20025 19987 38 38 4624 140619 119653 20966 1124 15717 4125 27466 48432 -27466 0 0 0 0 0 0 0 0 0 KAREN SHOEMAKER CEO 160781 0 0 0 0 0 2596 0 1100 0 164477 0 0 0 SHERI LEO SENIOR VP AT FULTON FINANCIAL ADVISORS THRU DEC. 2023 AND ARC BOARD MEMBER. 0 FORM 990 PART III LINE 1 THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) WAS STARTED IN 1967 BY A GROUP OF CONCERNED LOCAL FAMILIES WHO SOUGHT NEW OPPORTUNITIES FOR THEIR CHILDREN TO LEAD SUPPORTED, FULFILLING, ENGAGED, INCLUSIVE LIVES AS ACTIVE MEMBERS OF OUR COMMUNITIES. AT THAT TIME, LITTLE WAS KNOWN ABOUT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) AND THERE WAS VIRTUALLY NO SUPPORT OR PROGRAMS TO SERVE PEOPLE WITH DISABILITIES AND THEIR FAMILIES IN THEIR COMMUNITIES. THE ARC'S FOUNDING FAMILIES WERE DETERMINED TO ADVOCATE FOR THEIR CHILDREN AND HELP THEM ACHIEVE THEIR LIFE'S GOALS AS FULLY INCLUDED MEMBERS OF THEIR COMMUNITIES. THESE FOUNDING FAMILIES WERE RESOLUTELY FOCUSED ON HELPING THEIR CHILDREN CONTINUE TO LEARN AND GROW, AND SOON BEGAN GATHERING IN A CHURCH BASEMENT TO PROVIDE SERVICES IN SUPPORT OF THEIR LOVED ONES' CONTINUED DEVELOPMENT AND WELL-BEING. THROUGH THEIR WORK, THE ARC SUPPORTS MORE THAN 1,500 LOCAL INDIVIDUALS WITH IDD AND FAMILIES EACH YEAR THROUGH THEIR SERVICES AND REACHES AN ADDITIONAL 3,500 PEOPLE IN THE COMMUNITY THROUGH OTHER EDUCATIONAL PROGRAMMING. THE ARC PROVIDES A VARIETY OF QUALITY PROGRAMS AND SERVICES TO ASSIST INDIVIDUALS WITH IDD AND THEIR FAMILIES TO LIVE FULL AND PRODUCTIVE LIVES IN THEIR COMMUNITY. THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES IS AFFILIATED WITH THE ARC OF PENNSYLVANIA, THE ARC OF THE UNITED STATES AND LOCAL CHAPTERS OF THE ARC ACROSS PENNSYLVANIA AND THE UNITED STATES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY BOARD MEMBERS AT THE BOARD MEETING FOLLOWING PREPARATION. BOARD MEMBERS RECEIVE A COPY OF FORM 990 VIA EMAIL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON OR BEFORE ELECTION, HIRING OR APPOINTMENT, A FULL, WRITTEN DISCLOSURE OF INTERESTS, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST WILL BE SIGNED. IN THE COURSE OF MEETINGS OR ACTIVITIES, DISCLOSURE WILL BE MADE OF ANY INTERESTS IN A TRANSACTION OR DECISION WHERE BUSINESS OR OTHER NONPROFIT AFFILIATIONS, FAMILY, EMPLOYER AND/OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. AFTER DISCLOSURE, IT IS UNDERSTOOD THAT SUCH DISCLOSURE WILL PRECLUDE PARTICIPATION IN DISCUSSION AND VOTING ON THE QUESTION. FORM 990, PART VI, SECTION B, LINE 15 BOARD REVIEWED SALARY REPORTS AND INFORMATION FROM OTHER NON-PROFIT 990'S FOR COMPARISON PRIOR TO SALARY ASSIGNMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON-SITE UPON REQUEST. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.