2025-08-08T15:52:37-07:00 2024-09-30 990 2023-10-01 590944330 LEON ADVOCACY AND RESOURCE CENTER INC LEON 8504220355 1949 COMMONWEALTH LANE TALLAHASSEE FL 32303 Phillip Hall Executive Director 8504220355 2025-08-08 1 2023 2025-03-06 01:10:19Z PHILLIP HALL 1949 COMMONWEALTH LANE TALLAHASSEE FL 32303 4024012 0 X WWW.LEONARC.COM X 1960 FL LARC'S MISSION IS TO PROVIDE SERVICES AND SUPPORTS TO ADULTS WITH DEVELOPMENTAL DISABILITIES TO ENHANCE THE EFFORT OF COMMUNITY IN CREATING A PLACE WHERE ALL PERSONS ARE VALUED AND CONTRIBUTING MEMBERS. THE PURPOSE OF THE ORGANIZATION IS TO END THE SEGREGATION AND DE-VALUING OF PERSONS WITH DEVELOPMENTAL AND OTHER DISABILITIES BY PROMOTING SUPPORTS AND SERVICES THAT PROVIDE ACCESS TO ALL OF COMMUNITY LIFE. 5 5 69 0 0 0 0 10995 3299502 3175956 0 612413 114 0 3299616 3799364 0 0 0 0 2590116 2948844 0 0 0 736868 873570 3326984 3822414 -27368 -23050 1680525 2355562 1063879 1800078 616646 555484 PROVIDING SERVICES AND SUPPORTS TO ADULTS WITH DEVELOPMENTAL DISABILITIES 0 0 3393523 3175956 LARC'S MISSION IS TO PROVIDE SERVICES AND SUPPORTS TO ADULTS WITH DEVELOPMENTAL DISABILITIES TO ENHANCE THE EFFORT OF COMMUNITY IN CREATING A PLACE WHERE ALL PERSONS ARE VALUED AND CONTRIBUTING MEMBERS. THE PURPOSE OF THE ORGANIZATION IS TO END THE SEGREGATION AND DE-VALUING OF PERSONS WITH DEVELOPMENTAL AND OTHER DISABILITIES BY PROMOTING SUPPORTS AND SERVICES THAT PROVIDE ACCESS TO ALL OF COMMUNITY LIFE. 0 0 0 3393523 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 69 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X Phillip Hall 8502094945 1949 COMMONWEALTH LANE TALLAHASSEE FL 32303 Phillip Hall Executive Director / CEO 40 0 X 99656 0 0 Allison Leatzow President 2 0 X 0 0 0 Jeff Nichols Vice President & Treasurer 2 0 X 0 0 0 Swanzetta Green Secretary 2 0 X 0 0 0 Angel Trejo Immediate Past President 2 0 X 0 0 0 Janet Goree Watson Director 2 0 X 0 0 0 99656 0 0 0 0 0 0 0 X 0 0 0 0 0 10995 0 10995 Community Supports 624120 1003511 1003511 0 0 Residential Supports 624120 2172445 2172445 0 0 0 0 0 0 3175956 12422 12422 0 0 0 0 0 0 0 0 0 0 0 0 0 824639 0 224648 0 599991 599991 599991 0 0 0 0 3799364 3788369 0 0 0 0 0 0 0 0 0 0 99656 0 99656 0 0 0 0 0 2453966 2325264 128702 0 0 0 0 0 156009 142250 13759 0 239213 221393 17820 0 0 0 0 0 4800 0 4800 0 3452 0 3452 0 0 0 0 0 0 0 0 0 0 0 35484 20593 14891 0 260 260 0 0 65539 57841 7698 0 34276 30110 4166 0 0 0 0 0 239901 212921 26980 0 54042 49121 4921 0 0 0 0 0 2079 500 1579 0 9237 958 8279 0 0 0 0 0 206442 139121 67321 0 56859 35002 21857 0 Household Food & Supplies 152349 152349 0 0 Flowers & Gifts 2271 0 2271 0 Direct Client Assistance 3898 3898 0 0 Education 2681 1942 739 0 3822414 3393523 428891 0 21044 38732 0 92860 0 0 400800 348480 0 0 0 0 0 0 0 0 12099 50982 1746484 1273946 633924 472538 0 0 0 0 0 0 569880 0 42778 1351970 1680525 2355562 305613 313559 0 0 0 0 0 0 43745 34147 0 0 142385 0 0 50000 572136 1402372 1063879 1800078 X 616646 555484 0 0 616646 555484 1680525 2355562 X -23050 0 0 0 -38112 0 X 0 0 0 X 2050 11820 3625 0 10995 28490 2050 11820 3625 0 10995 28490 28490 12422 12422 40912 0 0.69637 0.69637 X 0 1 X 0 38241 38241 0 449941 399787 50154 0 794929 564240 230689 0 242836 199054 43782 0 220537 110865 109672 472538 Right of Use Commonwealth Lane Central Office 506560 Right of Use Idlewild Group Home 453469 Right of Use Stonegate Group Home 388318 Deposits 3623 1351970 Lease Payable Commonwealth Lane Central Office 528501 Lease Payable Idlewild Group Home 469963 Lease Payable Stonegate Group Home 403627 Aktion Club Funds 281 1402372 Schedule D, Part IV, Line 2b THE ORGANIZATION HOLDS A CUSTODIAL ACCOUNT FOR SSA BENEFICIARIES, WHICH IS REPORTED AS A LIABILITY ON FORM 990, PART X, LINE 21. THE CORRESPONDING CASH, HELD IN A SEPARATE ACCOUNT, IS RESTRICTED FOR THE SOLE PURPOSE OF MEETING THE NEEDS OF THE BENEFICIARIES. THIS RESTRICTED CASH IS REPORTED IN PART X, LINE 1, AS "CASH, RESTRICTED." THE CASH IS EARMARKED TO COVER THE CUSTODIAL LIABILITIES ASSOCIATED WITH THESE BENEFICIARIES AND IS NOT AVAILABLE FOR GENERAL OPERATIONAL USE. Form 990, Part VI, Section B, Line 11b ORGANIZATION'S PROCESS TO REVIEW FORM 990 REVIEWED BY BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR Form 990, Part VI, Section B, Line 12c ORGANIZATIONS'S PROCESS OF PREVENTING CONFLICTS OF INTEREST THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. THESE DISCLOSURES ARE MADE ANNUALLY AND ARE REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS. WHEN A CONFLICT IS IDENTIFIED, THE AFFECTED INDIVIDUAL IS REQUIRED TO RECUSE THEMSELVES FROM ANY RELATED DISCUSSIONS OR DECISIONS. THE ORGANIZATION MAINTAINS DOCUMENTATION OF ALL DISCLOSURES AND REVIEWS THEM ON A REGULAR BASIS TO ENSURE COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY. Form 990, Part VI, Section C, Line 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part VIII, Line 7d DURING THE TAX YEAR, THE ORGANIZATION COMPLETED A SALE-LEASEBACK TRANSACTION INVOLVING TWO RESIDENTIAL GROUP HOMES. THE PURPOSE OF THE TRANSACTION WAS TO CONVERT EQUITY IN REAL ESTATE INTO OPERATIONAL LIQUIDITY WHILE MAINTAINING THE CONTINUED USE OF THE PROPERTIES FOR EXEMPT PURPOSES. THE NET GAIN ON THE SALE IS REPORTED IN PART VIII, LINE 7D. THE PROPERTIES WERE REMOVED FROM THE ORGANIZATION'S FIXED ASSET SCHEDULE, AND THE PROCEEDS WERE RECEIVED IN FULL AT THE TIME OF SALE. IN ACCORDANCE WITH ASC 842, THE LEASEBACK WAS RECORDED AS A LONG-TERM OPERATING LEASE, RESULTING IN THE RECOGNITION OF A RIGHT-OF-USE ASSET AND A CORRESPONDING LEASE LIABILITY ON THE STATEMENT OF FINANCIAL POSITION. THE RIGHT-OF-USE ASSET IS BEING AMORTIZED OVER A 10-YEAR LEASE TERM. Form 990, Part XI, Line 8 DURING THE FISCAL YEAR, THE ORGANIZATION IMPLEMENTED ASC 842, THE NEW LEASE ACCOUNTING STANDARD. AS PART OF THIS IMPLEMENTATION, A PRIOR PERIOD ADJUSTMENT WAS MADE TO RECORD A LONG-TERM LEASE LIABILITY AND CORRESPONDING RIGHT-OF-USE (ROU) ASSET FOR THE CENTRAL OFFICE BUILDING. THIS RESULTED IN AN ADJUSTMENT TO BEGINNING BALANCES OF ASSETS AND LIABILITIES ON THE STATEMENT OF FINANCIAL POSITION. THE NET IMPACT TO BEGINNING NET ASSETS IS REPORTED ON PART XI, LINE 8. NO IMPACT WAS MADE TO CURRENT YEAR REVENUES OR EXPENSES AS A RESULT OF THIS CHANGE.