2025-01-28T16:18:05-06:00 2023-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2022-10-01 591879968 SEAGULL INDUSTRIES FOR THE DISABLED INC SEAG 5618425814 3879 BYRON DRIVE RIVIERA BEACH FL 33404 JOHN PETERS CFO 5618423213 2025-01-28 1 1 WALT MAXWELL P00186333 5617989988 2025-01-28 2022 2025-03-06 01:10:19Z SEAGULL SERVICES PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BEACH FL 33404 896208 0 X WWW.SEAGULL.ORG X 1979 FL SEAGULL SERVICES PROMOTES AND PROTECTS THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND ACTIVELY SUPPORTS THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. X 8 8 0 10 0 0 404299 896208 122518 0 0 0 39394 0 566211 896208 0 0 0 0 341508 0 0 0 0 209391 896208 550899 896208 15312 0 5751790 0 979637 0 4772153 0 X SEAGULL INDUSTRIES FOR THE DISABLED (ACQUIRED BY THE ARC OF PALM BEACH COUNTY, INC. ON OCTOBER 1, 2021) ENVISIONS A COMMUNITY WHERE EVERY PERSON FEELS WELCOME, CONNECTED AND ACCEPTED. THE ARC IS CHANGING THE CONVERSATION AROUND DISABILITIES BY DEFYING DEFINITIONS, INSPIRING POSSIBILITIES AND IMPROVING THE LIVES OF THE PEOPLE WE SERVE, THEIR FAMILIES, AND OUR COMMUNITY. IN ORDER TO ACCOMPLISH THIS MISSION, THE ARC OPERATES PROGRAMS THROUGHOUT PALM BEACH COUNTY WHICH DELIVER SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES FROM INFANCY THROUGH ADULTHOOD, AS WELL AS TO FAMILIES IN NEED OF SUPPORT. 0 0 896208 SEE SCHEDULE O, FORM 990, PART XI, LINE 9 NOTE. 896208 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X JOHN PETERES CFO 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 KURT GEHRING CHAIR 1.00 X X 0 0 0 DAVID APPLEBAUM TREASURER 1.00 X X 0 0 0 TARA EVANS SECRETARY 1.00 X 0 0 0 RICHARD GAFF BOARD MEMBER 1.00 X 0 0 0 CAROL HOCHSTAEDT BOARM MEMBER 1.00 X 0 0 0 MELANIE JACOBSON BOARM MEMBER 1.00 X 0 0 0 MICHELLE MARTIN-CARR TRUSTEE 1.00 X 0 0 0 DEBRA RUEDISILI TRUSTEE 1.00 X 0 0 0 RUSSELL GREENE CFO 40.00 X 0 146935 0 ELLEN PERRY MARSHALL COO 40.00 X 0 144448 0 KIMBERLY MCCARTEN FORMER CEO 40.00 X 0 299039 0 0 590422 0 0 1 1 0 0 883616 12592 896208 896208 0 0 0 PROGRAM EXPENSES 896208 896208 896208 896208 0 0 300 715610 291880 0 4682295 6532 55173 0 5751790 0 326511 7400 638733 6993 0 979637 0 X 4769653 0 2500 0 4772153 0 5751790 0 X 0 -4772153 X X 0 1 X 1 0 X 1490379 1437593 2148637 1491808 1300507 7868924 1490379 1437593 2148637 1491808 1300507 7868924 7868924 23197 12812 266 67 38394 74736 12805 4367 18311 16000 51483 7995143 0.98420 0.98800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE ARC OF PALM BEACH COUNTY, INC., SEAGULL INDUSTRIES FOR THE DISABLED, INC., AND PALM BEACH HABILITATION CENTER, INC. ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. BASED ON ITS EVALUATION, MANAGEMENT DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN ADMINISTRATION EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2023 AND 2022. THE ARC, SEAGULL, AND PBHC ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. 0 0 0 0 0 0 0 0 0 KIMBERLY MCCARTEN FORMER CEO 0 299039 0 0 0 0 0 0 0 0 0 299039 0 0 CASH AND CASH EQUIVALENTS 2022-10-01 722442 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) GRANTS RECEIVABLE 2022-10-01 291880 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) PROPERTY AND EQUIPMENT 2022-10-01 4682295 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) OTHER ASSETS 2022-10-01 55173 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) ACCOUNTS PAYABLE 2022-10-01 -326511 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) DEFERRED REVENUE 2022-10-01 -7400 BOOK VALUE 590883387 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) SECURED MORTGAGES 2022-10-01 -638733 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) OTHER LIABILITIES 2022-10-01 -6993 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) 0 0 0 0 FORM 990, REASONABLE CAUSE EXPLANATION FOR THE LATE FILING: DESPITE EFFORTS TO FILE ON TIME, THE E-FILING WAS REJECTED ON JULY 31, 2024, DUE TO A MISMATCH IN THE IRS DATABASE FOR THE TAX PERIOD ENDING DATE. TO ENSURE COMPLIANCE, THE ORGANIZATION SUBMITTED A PAPER FILING IMMEDIATELY AFTER THE REJECTION NOTICE. THE ORGANIZATION UNDERSTANDS THE REQUIREMENT UNDER THE TAXPAYER FIRST ACT TO ELECTRONICALLY FILE FORM 990 FOR TAX-EXEMPT ORGANIZATIONS. THE LATE FILING WAS NOT WILLFUL OR INTENTIONAL BUT DUE TO A TECHNICAL ISSUE BEYOND THE ORGANIZATION'S CONTROL. THE ORGANIZATION CONTACTED THE IRS E-FILE HELP DESK, WHICH ESCALATED THE ISSUE TO THE IRS 990 GROUP FOR RESOLUTION. AFTER THE IRS RESOLVED THE ISSUE, THE ORGANIZATION SUCCESSFULLY E-FILED THE RETURN. WE RESPECTFULLY REQUEST THAT NO PENALTIES BE ASSESSED, CONSIDERING THE ORGANIZATION'S ACTIONS TO RESOLVE THE MATTER AND COMPLY WITH FILING REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 3 SEAGULL WAS UNDER THE DIRECTION AND CONTROL OF THE ARC OF PALM BEACH COUNTY, INC. (EIN 59-0883386.) FORM 990, PART VI, SECTION B, LINE 11B THE ARC'S FINANCE COMMITTEE, WHICH INCLUDES THE BOARD CHAIR, VICE-CHAIR AND TREASURER, REVIEWS THE FORM 990 IN DETAIL, A COPY OF THE FORM 990 IS THEN SENT TO EACH BOARD MEMBER IN ADVANCE OF THE FULL BOARD MEETING AND IS APPROVED BY THE BOARD PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT ITS ANNUAL MEETING OF TRUSTEES, EACH TRUSTEE ACKNOWLEDGES IN WRITING, RECEIPT OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND DECLARES ANY KNOWN CONFLICTS. BY POLICY, IF A TRUSTEE HAS A CONFLICT WITH ANY ITEM PRESENTED TO THE BOARD, THE TRUSTEE MUST REMOVE HIMSELF OR HERSELF FROM DISCUSSION AND ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE IS CONVENED TO REVIEW AND SET THE COMPENSATION OF THE CEO AND CFO. THE COMMITTEE CONSISTS OF MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING THE CHAIR AND TREASURER. THE COMMITTEE REVIEWS THE PAST PERFORMANCE OF THE CEO AND CFO TO DETERMINE IF COMPENSATION IS WORTHY OF ADJUSTMENT. THE COMMITTEE ALSO REVIEWS THE FORM 990S OF SIMILAR NOT-FOR-PROFITS' CEO AND CFO COMPENSATION. ANY ADJUSTMENTS IN COMPENSATION ARE PRESENTED TO THE EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES FOR APPROVAL. FOR THE CEO, THE LAST YEAR THE PROCESS WAS UNDERTAKEN WAS 2018. FOR THE CFO, THE LAST YEAR IN WHICH THE PROCESS WAS UNDERTAKEN WAS 2020. THE CEO ALSO SERVED ON THE REVIEW COMMITTEE FOR THE CFO. ALL THESE MEETINGS ARE DOCUMENTED WITH MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UNLESS A SPECIFIC REQUEST FOR THEM IS RECEIVED. THE ORGANIZATION THEN COMPLIES WITH THOSE REQUESTS. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS AND LIABILITIES TO THE ARC OF PALM BEACH COUNTY, INC. -4,772,153. FORM 990, PART XII, LINE 2C THE AUDIT REPORT IS REVIEWED AT THE ANNUAL MEETING WITH THE INDEPENDENT AUDIT FIRM AND PRESENTED BY THE INDEPENDENT AUDITOR. THERE IS AN OPPORTUNITY FOR BOARD DISCUSSION PRIOR TO APPROVING THE AUDIT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, PART XI, LINE 9: BEGINNING OCTOBER 1, 2021, AND AGAIN ON JANUARY 1, 2022, THE ARC'S BOARD OF TRUSTEES APPROVED CERTAIN AGREEMENTS TO ACQUIRE THE ASSETS AND ASSUME THE LIABILITIES, ALONG WITH THE PROGRAMS AND OPERATIONS OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. DBA SEAGULL SERVICES (SEAGULL) EFFECTIVE OCTOBER 1, 2021, AND ON JANUARY 1, 2022, THE BOARD OF TRUSTEES APPROVED AN AGREEMENT TO ACQUIRE THE ASSETS AND ASSUME THE LIABILITIES OF THE PALM BEACH HABILITATION CENTER, INC. (PBHC) ALONG WITH PBHC PROGRAMS AND OPERATIONS. THE BOARDS OF BOTH PBHC AND SEAGULL VOTED ON JANUARY 1, 2022, AND OCTOBER 1, 2021, RESPECTIVELY, TO AMEND THEIR RESPECTIVE ARTICLES OF INCORPORATION AND BY-LAWS TO HAVE THE ARC OF PALM BEACH COUNTY, INC. NAMED AS THEIR CORPORATE SOLE MEMBER AND PARENT ORGANIZATION GIVING LEGAL CONTROL, MANAGEMENT AND OPERATIONAL RESPONSIBILITIES TO THE ARC'S BOARD OF TRUSTEES AND EXECUTIVE MANAGEMENT. NO CONSIDERATION WAS PAID BY THE ARC TO CONSUMMATE EITHER TRANSACTION. THE TRANSACTIONS ARE RECOGNIZED UNDER THE ACQUISITION METHOD IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 958-805. THE ARC OF PALM BEACH COUNTY INC 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 590883386 DISABILITY SERVICES & SUPPORT ORGANIZATION FL 501(C)(3) LINE 7 N/A 0 PALM BEACH HABILITATION CENTER INC 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 596213381 DISABILITY SERVICES & SUPPORT ORGANIZATION FL 501(C)(3) LINE 7 THE ARC OF PALM BECAH COUNTY INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 THE ARC OF PALM BEACH COUNTY INC R 4772153 NET BOOK VALUE