2025-07-10T14:17:16-05:00 2024-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2023-10-01 596213381 PALM BEACH HABILITATION CENTER INC PALM 5619658500 4522 SOUTH CONGRESS AVENUE PALM SPRINGS FL 33461 JOHN PETERS CFO 5618423213 2025-07-10 1 1 JOHN CHENOWETH P01768153 5617989988 2025-07-01 2023 2025-03-06 01:10:19Z PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BEACH FL 33404 990394 0 X WWW.PBHAB.COM X 1959 FL OUR MISSION IS TO PROMOTE AND PROTECT THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND TO ACTIVELY SUPPORT THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. X 13 13 0 0 0 0 778281 116945 953980 873449 0 0 99667 0 1831928 990394 35614 0 0 0 0 0 0 0 0 1796314 990394 1831928 990394 0 0 1219993 0 0 0 1219993 0 X THE PALM BEACH HABILITATION CENTER (ACQUIRED BY THE ARC OF PALM BEACH COUNTY, INC. ON DECEMBER 22, 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 990394 873449 SEE SCHEDULE O. FOR, 990, PART XI, LINE 9 NOTE. 990394 1 0 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 13 13 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN PETERS 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 KURT GEHRING BOARD CHAIR 1.00 X X 0 0 0 TARA EVANS SECRETARY 1.00 X X 0 0 0 DAVID APPLEBAUM TREASURER 1.00 X X 0 0 0 RICHARD GAFF BOARD MEMBER 1.00 X 0 0 0 CAROL HOCHSTAEDT BOARD MEMBER 1.00 X 0 0 0 MELANIE JACOBSON BOARD MEMBER 1.00 X 0 0 0 MICHELLE MARTIN-CARR BOARD MEMBER 1.00 X 0 0 0 KEITH EPSTEIN BOARD MEMBER 1.00 X 0 0 0 LAURA FOWLER BOARD MEMBER 1.00 X 0 0 0 MARGARET PEARSON BOARD MEMBER 1.00 X 0 0 0 JENNIFER PELUSO BOARD MEMBER 1.00 X 0 0 0 BEVERLEE RAYMOND BOARD MEMBER 1.00 X 0 0 0 RICKY WADE BOARD MEMBER 1.00 X 0 0 0 RUSSELL GREENE VP FINANCE 50.00 X 0 216036 9345 PAMELA PAYNE CEO 50.00 X 0 50769 8591 JOHN PETERS CFO 50.00 X 0 33868 8591 ELLEN PERRY MARSHALL COO 50.00 X 0 161015 9345 RUTH ACOSTA DIRECTOR 50.00 X 0 104330 0 KIMBERLY MCCARTEN FORMER CEO 50.00 X 0 372039 9345 0 938057 45217 0 1 1 0 0 116945 116945 CLIENT FEES & SERVICES 624310 873449 873449 873449 990394 873449 0 0 PROGRAM EXPENSES 990394 990394 990394 990394 0 0 1598 1218395 1219993 0 0 0 X 572487 0 647506 0 1219993 0 1219993 0 X 0 -1219993 X X 0 1 X 1 0 X 4142241 3437807 4095710 1247065 116945 13039768 4142241 3437807 4095710 1247065 116945 13039768 13039768 23208 1032 2144 1324 27708 13067476 873449 0.99790 0.99460 X 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 GENERAL AND ADMINISTRATIVE EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2024 AND 2023. THE ARC, SEAGULL, AND PBHC ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. 1 0 0 0 0 0 0 0 0 KIMBERLY MCCARTEN FORMER CEO 0 372039 0 0 0 0 0 0 0 9345 0 381384 0 0 RUSSELL GREENE VP FINANCE 0 216036 0 0 0 0 0 0 0 9345 0 225381 0 0 ELLEN PERRY MARSHALL COO 0 161015 0 0 0 0 0 0 0 9345 0 170360 0 0 CASH 2023-10-01 1598 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) SAVINGS AND TEMPORARY CASH INVESTMENTS 2023-10-01 1218395 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, PART VI, SECTION A, LINE 3 PALM BEACH HABILITATION CENTER 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. FORM 990, PART VI, SECTION C, LINE 18 UPON RECEIPT OF A WRITTEN AND SIGNED REQUEST, THE REQUESTER IS CONTACTED AND THE DOCUMENTS ARE MADE AVAILABLE FOR AN ON-SITE REVIEW, AT A DATE AND TIME, MUTUALLY AGREED UPON BY THE AGENCY AND THE REQUESTER. 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 TO THE ARC OF PALM BEACH COUNTY, INC. -1,219,993. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. 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 AND SUPPORT ORGANIZATION FL 501(C)(3) LINE 7 N/A 0 SEAGULL INDUSTRIES FOR THE DISABLED INC 3879 BYRON DRIVE RIVIERA BEACH FL 33404 591879968 DEVELOPMENTAL DISABILITY SERVICES FL 501(C)(3) LINE 7 THE ARC OF PALM BEACH COUNTY INC 1 HOUSING CORPORATION OF THE PALM BEACH COUNTY ARC INC 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 592201240 PROVIDES LOW-INCOME HOUSING FL 501(C)(3) LINE 7 THE ARC OF PALM BEACH 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 1219993 NET BOOK VALUE