2025-02-14T14:46:51-06:00 2024-06-30 812950760 SAX LLP 389 INTERPACE PARKWAY STE 3 PARSIPPANY NJ 07054 990 2023-07-01 221546173 THE ARC OF ESSEX COUNTY INC ARCO 9735351181 123 NAYLON AVENUE LIVINGSTON NJ 07039 LINDA LUCAS CEO 9735351181 2025-02-14 1 0 MARQUS WHITE P00053187 9734726250 2025-02-11 2023 2025-03-06 01:10:19Z STEPHEN FALANGA 123 NAYLON AVENUE LIVINGSTON NJ 07039 39069995 0 X WWW.ARCESSEX.ORG X 1955 NJ THE ARC OF ESSEX COUNTY, INC IS A PRIVATE, NON-PROFIT AGENCY SERVING PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES WHO LIVE IN AND AROUND ESSEX COUNTY. THE ARC OF ESSEX COUNTY'S DEDICATED STAFF OF OVER 500, WORKS WITH OVER 1,500 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND FAMILIES EACH WEEK. PROGRAMS AND SERVICES OFFERED PROVIDE OPPORTUNITIES FOR INDIVIDUALS AND FAMILIES WITH A WIDE RANGE OF SUPPORT NEEDS TO BE MEANINGFULLY ENGAGED IN AND WITH THEIR COMMUNITIES. BY COMBINING COMPASSION AND COMPETENCE IN OVER 40 PROGRAMS AND SERVICES, THE ARC SUPPORTS INDIVIDUALS FROM BIRTH THROUGH THEIR SENIORYEARS TO LIVE FULLER, MORE INDEPENDENT LIVES. 21 21 740 30 0 0 1097233 2201126 32188166 35668065 553692 1182504 -37875 -22905 33801216 39028790 0 0 0 0 26191712 28745378 0 0 70408 7563607 7901034 33755319 36646412 45897 2382378 41441788 42884609 16928136 15399055 24513652 27485554 X THE ARC OF ESSEX COUNTY PROVIDES ADVOCACY AND SERVICES EMPOWERING INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO REALIZE A LIFETIME OF PERSONAL ACHIEVEMENT AND FULL PARTNERSHIP IN THE COMMUNITY. 0 0 19899321 23594019 ADULT RESIDENTIAL SERVICES - THE ARC PROVIDES COMPREHENSIVE, COMMUNITY RESIDENTIAL LIVING SERVICES TO 150 ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND A WIDE RANGE OF SUPPORT NEEDS. RESIDENTIAL LIVING SERVICES INCLUDE HOUSING AND RELATED DAILY LIVING ASSISTANCE AS WELL AS INDIVIDUAL SUPPORT SERVICES WHICH FOSTER INDEPENDENCE, ENCOURAGE THE ACHIEVEMENT OF PERSONAL GOALS AND OFFER THE OPPORTUNITY FOR A FULFILLING LIFESTYLE IN A SAFE AND SUPPORTIVE COMMUNITY-BASED ENVIRONMENT. THE ARC DELIVERS THESE SERVICES IN OVER 30 GROUP HOME, SUPERVISED LIVING, SUPPORTIVE LIVING, AND INDEPENDENT LIVING SETTINGS SCATTERED THROUGHOUT TYPICAL, RESIDENTIAL NEIGHBORHOODS WITHIN SINGLE AND MULTI-FAMILY HOMES, CONDOMINIUMS AND APARTMENT COMMUNITIES IN ESSEX COUNTY, NJ. 6423065 6880163 ADULT DAY SERVICES - THE ARC OFFERS QUALITY, INNOVATIVE, COMMUNITY-BASED SERVICES TO ADULTS OVER 21 WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND A WIDE RANGE OF SUPPORT NEEDS, INCLUDING SENIORS, INDIVIDUALS WITH AUTISM SPECTRUM DISORDER AND WITH PHYSICAL/MEDICAL ISSUES. THE PRIMARY ADULT PROGRAMS INCLUDE DAY HABILITATION, COMMUNITY-BASED SUPPORTS, AND COMMUNITY INCLUSION FOR OVER 500 INDIVIDUALS IN ESSEX COUNTY AND SURROUNDING AREAS. DAY HABILITATION - THE ARC CURRENTLY OPERATES PROGRAMS OUT OF 4 ESSEX COUNTY LOCATIONS THAT INCLUDE A VARIETY OF ACTIVITIES TO ENGAGE PARTICIPANTS AND AFFORD OPPORTUNITIES TO ACQUIRE THE SKILLS AND EXPERIENCE NEEDED TO BE INCLUDED IN THEIR COMMUNITIES, ACHIEVE PERSONAL GOALS AND OUTCOMES, AND WORK TOWARDS EMPLOYMENT. TRANSPORTATION IS PROVIDED DAILY TO AND FROM THE CENTERS AS WELL AS THROUGHOUT THE DAY TO VARIOUS LOCAL COMMUNITY ACTIVITIES AND EVENTS. COMMUNITY-BASED SUPPORTS - THE ARC PROVIDES INDIVIDUAL SUPPORTS DESIGNED TO INCREASE INDEPENDENCE, PRODUCTIVITY, AND INLCUSION IN THE COMMUNITY. ACTIVITIES TAKE PLACE BOTH INSIDE AND OUT OF THE HOME.COMMUNITY INCLUSION - THE ARC PROVIDES COMMUNITY INCLUSION SERVICES THROUGH SOCIAL ACTIVITIES, CLASSES, AND EXPERIENCES FOR SMALL GROUPS OF ADULTS YEAR-ROUND. ACTIVITIES IN THE COMMUNITY INCLUDE OUTINGS TO COMMUNITY-BASED EVENTS, LEISURE ACTIVITIES, AND EDUCATIONAL ACTIVITIES. OTHER ADULT SERVICES INCLUDE GROUP RESPITE, OVERNIGHT RESPITE AND SUMMER CAMP. 2571921 2573864 STEPPING STONES SCHOOL - THE ARC OF ESSEX COUNTY'S STEPPING STONES SCHOOL IS A DEPT. OF EDUCATION APPROVED PRIVATE SCHOOL FOR STUDENTS WITH DISABILITIES SERVING CHILDREN AGES 3-10. RECOGNIZED AS A NATIONAL ASSOC. OF SPECIAL EDUCATION TEACHERS SCHOOL OF EXCELLENCE SINCE 2010 AND LOCATED IN ROSELAND, NJ, THE SCHOOL IS DESIGNED TO MEET THE DEVELOPMENTAL AND EDUCATIONAL NEEDS OF CHILDREN WITH COGNITIVE IMPAIRMENTS SUCH AS DOWN SYNDROME, FRAGILE X, AND OTHER STUDENTS WITH SIMILAR EDUCATIONAL AND DEVELOPMENTAL NEEDS. THE SCHOOL CURRICULUM IS ALIGNED WITH NJ CORE CURRICULUM STANDARDS AND PROVIDES FOR INDIVIDUALIZED INSTRUCTION AND TAILORED THERAPIES BASED ON THE CHILD'S IEP. INCORPORATING CUTTING- EDGE TECHNOLOGY IN EVERY CLASSROOM, STEPPING STONES SCHOOL UTILIZES A STRONG, INTERDISCIPLINARY TEAM APPROACH TO CREATE AND MONITOR COMPREHENSIVE, INNOVATIVE AND EFFECTIVE LEARNING PLANS FOR EACH STUDENT. 3348560 2620019 CHILDREN AND FAMILY SERVICES - THE ARC ALSO OFFERS A VARIETY OF SERVICES TO OVER 600 INFANTS AND CHILDREN, AS WELL AS THEIR FAMILIES, INCLUDING: EARLY INTERVENTION SERVICES - PROVIDING COMPREHENSIVE THERAPY TO CHILDREN AGES BIRTH TO 3 WHICH PROMOTES PHYSICAL AND COGNITIVE DEVELOPMENT ALONG WITH TRAINING AND SUPPORT TO THEIR FAMILIES AND CAREGIVERS.RECREATION SERVICES - PROVIDING A WIDE VARIETY OF COMMUNITY BASED ACTIVITIES THROUGH SUMMER DAY CAMP, WEEKDAY AND WEEKEND SERVICES.RESPITE SERVICES - PROVIDING RELIEF TO CAREGIVERS WHILE SUPERVISING CHILDREN IN ENGAGING ACTIVITIES IN HOME, COMMUNITY OR CENTER BASED SETTINGS DURING WEEKDAYS AND WEEKENDS.HOME ASSISTANCE PROGRAM- PROVIDING SERVICES TO LOW INCOME FAMILIES WHOSE CHILD AND/OR PARENT HAS AN INTELLECTUAL OR DEVELOPMENTAL DISABILITY. THIS PROGRAM PROVIDES SUPPORT TO ASSIST PARENTS TO BE MORE SELF-SUFFICIENT, ECONOMICALLY AND PERSONALLY; MAINTAIN THE FAMILY UNIT; AND ATTAIN INDEPENDENCE.SERVICE NAVIGATION WORKS WITH FAMILIES AND INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO NEGOTIATE AND MAXIMIZE THEIR ACCESS TO AND SUPPORT FROM VARIOUS FEDERAL, STATE AND LOCAL RESOURCE SYSTEMS. THIS SERVICE ALSO ACTS AS A RESOURCE TO ACCESS SPECIFIC ARC SERVICES AND SUPPORTS. 3348560 2620019 32242867 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 90 0 1 740 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NJ X X ROBERT PURCELL CFO 9735351181 123 NAYLON AVENUE LIVINGSTON NJ 07039 STEPHEN FALANGA PRESIDENT 2.00 X 0 0 0 ROBERT LAURINO FIRST VICE PRESIDENT 2.00 X 0 0 0 BENJAMIN J PROCE CPA SECOND VICE PRESIDENT 2.00 X 0 0 0 DANA A IRVIS THIRD VICE PRESIDENT 2.00 X 0 0 0 GARY RUSSIKOFF CPA TREASURER 2.00 X 0 0 0 JOHN O'BRIEN SECRETARY 2.00 X 0 0 0 MARNIE MCNANY IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 BRUCE BIRD PHD TRUSTEE 2.00 X 0 0 0 JEFFREY BIRD TRUSTEE 2.00 X 0 0 0 JUAN ARROYO TRUSTEE 2.00 X 0 0 0 CAITLIN P CASCINO ESQ TRUSTEE 2.00 X 0 0 0 DAVID CORDOVA TRUSTEE 2.00 X 0 0 0 BRADFORD HUNTINGTON TRUSTEE 2.00 X 0 0 0 PATRICIA A BOYLAN TRUSTEE 2.00 X 0 0 0 EILEEN HAHN TRUSTEE 2.00 X 0 0 0 REGAN WATERS WHITE TRUSTEE 2.00 X 0 0 0 CANDACE DWILDY TRUSTEE 2.00 X 0 0 0 MARYANNE VINDICI TRUSTEE 2.00 X 0 0 0 JO-ANN RAINES TRUSTEE 2.00 X 0 0 0 LYNN MANGANARO TRUSTEE 2.00 X 0 0 0 MEREDITH WHITAKER TRUSTEE 2.00 X 0 0 0 LINDA LUCAS CEO 35.00 X 258526 0 35882 KATHLEEN HINNIGAN-COHEN COO 35.00 X 188396 0 42779 ROBERT PURCELL CFO 35.00 X 184788 0 31099 HEATHER COMSTOCK SR. DIRECTOR BUSINESS & RESOURCE 35.00 X 147134 0 7357 LAURIE BEST SR. DIRECTOR CHILDREN & ADULT DAY SERVICES 35.00 X 130144 0 3904 REBECCA LORUSSO SR. DIRECTOR RESIDENTIAL 35.00 X 126981 0 6349 MEGAN BEEBE SR. DIRECTOR FINANCIAL OPERATIONS/CONTROLLER 35.00 X 121526 0 20104 SARAH RIKER SR. DIRECTOR HUMAN RESOURCES 35.00 X 111143 0 0 FRANK CINQUE SR. DIRECTOR ASSET MANAGEMENT 35.00 X 108381 0 38778 MARTIN NOAH SR. DIRECTOR CREATIVE TECHNOLOGY 35.00 X 100194 0 35067 COURTNEY MOLINARI SR. DIRECTOR QUALITY MANAGEMENT AND COMPLIANCE 35.00 X 105518 0 5276 1582731 0 226595 11 0 1 0 QUALITY EXPERTISE LLC PO BOX 754 KENILWORTH NJ 07033 CONTRACTOR 390250 ATLANTIC ARTISAN CONSTRUCTION GROUP INC PO BOX 405 LODI NJ 07644 CONTRACTOR 308097 EASTERN JANITORIAL PO BOX 304 315 RIDGEDALE AVE EAST HANOVER NJ 07936 CLEANING AND MAINTENANCE 265043 MAX AXION LLC PO BOX 2254 LIVINGSTON NJ 07039 CONTRACTOR 207932 BOGUSH MECHANICAL SERVICE CO 190 MAIN AVE WALLINGTON NJ 07057 HVAC, PLUMBING & SEWER LINES 145409 5 115094 280733 1805299 2201126 PROGRAM SERVICE FEES 900099 33073260 33073260 STEPPING STONE FEE FOR SERVICE 900099 2573865 2573865 CAMP FEES 900099 20940 20940 35668065 881501 881501 301003 0 301003 301003 301003 18300 115094 41205 -22905 -22905 39028790 35668065 0 1159599 795311 795311 21626893 19941542 1637273 48078 413809 348664 65145 4091824 3735276 347544 9004 1817541 1638737 175025 3779 25621 25621 193783 16800 176983 746759 522843 216718 7198 155861 64870 90542 449 1713247 1328821 384426 502128 500454 1674 400211 263241 136432 538 FACILITY MAINTENANCE 982669 860639 122030 PROGRAM SUPPLIES, FOOD 960024 953424 6600 TRAVEL AND TRANSPORTATI 941464 935901 5490 73 CLIENT ASSISTANCE 364721 364721 914546 766934 146323 1289 36646412 32242867 4333137 70408 150922 124896 4329282 4055627 1494279 2496009 331649 359047 11612425 5872184 5655463 5740241 19339381 20228541 10140812 9880248 41441788 42884609 268890 74414 16659246 15324641 16928136 15399055 X 19246521 21499995 5267131 5985559 24513652 27485554 41441788 42884609 X 2382378 669324 -79800 X X 0 1 X 1 0 X 1194327 1019459 2063526 1097233 2201126 7575671 31149247 31711718 31892357 32188166 35668065 162609553 32343574 32731177 33955883 33285399 37869191 170185224 11175 13886 10980 20478 19709 76228 225000 225000 11175 238886 10980 20478 19709 301228 169883996 212277 265221 366747 541978 881501 2267724 212277 265221 366747 541978 881501 2267724 1951 1951 32555851 32996398 34324581 33827377 38750692 172454899 0.98510 0.98860 0.01310 0.00960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2047019 2047019 7705864 4195002 3510862 1859542 1677182 182360 5740241 MONEY MARKET - MANAGEMENT OPERATING RESERVE 2778028 F BOND MARKET FUND - MANAGEMENT OPERATING RESERVE 7269994 F BOND MARKET FUND - BOARD DESIGNATED 4609253 F INVESTMENT-RESTRICTED 5571266 F 20228541 OTHER ASSETS 325863 NET OPERATING LEASE RIGHT OF USE 8060460 RESTRICTED CASH 412785 DUE FROM AFFILIATES 154474 CONSTRUCTION IN PROGRESS 926666 9880248 ACCRUED EXPENSES 3794368 DEFERRED PROGRAM FEES 76668 DEFERRED GAIN ON SALE OF PROPERTY 163662 REFUNDABLE OTHER 105019 REPRESENTATIVE PAYEE TRUST FUND 412785 HEALTH BENEFITS RESERVE 1618997 OPERATING LEASE OBLIGATION 8362960 OTHER LIABILITIES 790182 15324641 X 39739319 669324 41205 710529 39028790 0 39028790 36767417 121005 121005 36646412 0 36646412 PART X, LINE 2: TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE COMBINED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AS WELL AS IN ONE STATE JURISDICTION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES UNLESS THE ORGANIZATION WAS ENGAGED IN ACTIVITIES THAT WOULD GENERATE UNRELATED BUSINESS INCOME. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,205. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,205. ASC 842 LEASE ADJUSTMENT 79,800. RUN 66799 66799 1950 8337 GOLF EVENT 66595 48295 18300 27364 3554 1 133394 115094 18300 29314 11891 41205 -22905 X X X 0 0 0 0 0 0 0 0 0 LINDA LUCAS CEO 251026 0 7500 0 0 0 13281 0 22601 0 294408 0 0 0 KATHLEEN HINNIGAN-COHEN COO 186439 0 1957 0 0 0 9913 0 32866 0 231175 0 0 0 ROBERT PURCELL CFO 182891 0 1897 0 0 0 8498 0 22601 0 215887 0 0 0 HEATHER COMSTOCK SR. DIRECTOR BUSINESS & RESOURCE 145678 0 1456 0 0 0 7357 0 0 0 154491 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BRUCE BIRD AND JEFFREY BIRD HAVE A FAMILY RELATIONSHIP. JO-ANN RAINES AND DANA A. IRVIS HAVE A FAMLIY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO HAVE BEEN APPROVED BY THE EXECUTIVE BOARD, AND ARE CURRENT ON ALL OBLIGATIONS TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY HAS THE RIGHT TO ELECT OFFICERS INCLUDING THE BOARD PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY INDEPENDENT ACCOUNTANTS, DISTRIBUTED TO THE EXECUTIVE BOARD PRIOR TO THE NOVEMBER BOARD MEETING. IT WAS PRESENTED AND REVIEWED BY THE INDEPENDENT ACCOUNTANTS AT THE BOARD MEETING PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO BOARD MEMBERS ANNUALLY WITH A REQUIREMENT FOR DISCLOSURE OF CONFLICT, IF ANY. THE RESPONSES ARE MONITORED. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE MET TO REVIEW CONTEMPORANEOUS INFORMATION OF 2 PIECES OF PUBLISHED DATA CONCERNING NOT FOR PROFIT EXECUTIVE SALARIES IN THE STATE OF NEW JERSEY. BASED ON THIS INFORMATION, THE EXECUTIVE COMMITTEE PUT TOGETHER A COMPENSATION OFFER THAT WAS MADE AND ACCEPTED. THIS MEETING AND THE OFFER TENDERED WERE BOTH DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS AVAILABLE ON THE ORGANIZATIONS WEBSITE AND IS AVAILABLE FOR PUBLIC INSPECTION BY ANYONE DURING NORMAL BUSINESS HOURS UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR VIEWING BY THE PUBLIC AT THE ADMINISTRATIVE OFFICE BY REQUEST. FORM 990, PART XI, LINE 9: ASC 842 LEASE ADJUSTMENT -79,800. FORM 990, PART XII, LINE 2C THE AUDIT COMMITEES PROCESS FOR REVIEWING THE FINANCIAL STATEMENTS HAS NOT CHANGED. ESARC INC 123 NAYLON AVENUE LIVINGSTON NJ 07039 322226225 RENT TO ARC NJ 501(C)(3) 509 (A) (1) ARC OF ESSEX 1 21 BEECHTREE INC 123 NAYLON AVENUE LIVINGSTON NJ 07039 521954809 RELATED HUD PROGRAM NJ 501(C)(3) 170(B)(1)(A)(VI) ARC OF ESSEX 1 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 ESARC INC K 369833 21 BEECHTREE INC D 352200