2025-07-10T14:48:52-05:00 2024-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2023-10-01 590883386 THE ARC OF PALM BEACH COUNTY INC ARCO 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 334046635 JOHN PETERS CFO 5618423213 2025-07-10 1 1 WALT MAXWELL P00186333 5617989988 2025-07-10 2023 2025-03-06 01:10:19Z PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BEACH FL 33404 16633101 0 X WWW.ARCPBC.ORG X 1958 FL THE ARC 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. 13 13 372 250 0 0 12155040 10119654 4852140 4513048 298871 555666 17672 316751 17323723 15505119 24554 69466 0 0 12937618 13464513 0 0 782023 3710991 4249639 16673163 17783618 650560 -2278499 26117315 24312858 4083648 3520250 22033667 20792608 X THE ARC OF PALM BEACH COUNTY 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, THEIRFAMILIES, 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 3657812 EARLY INTERVENTION PROGRAMS - PROVIDES IN-HOME SERVICES TO FAMILIES OF CHILDREN BETWEEN BIRTH TO FIVE YEARS OF AGE WHO DEMONSTRATE A MILD DELAY IN CHILD DEVELOPMENT, AS WELL AS, DEVELOPMENTAL SERVICES IN LOCAL PEDIATRICIANS' OFFICES TO IMPROVE HEALTH, DEVELOPMENT AND EMOTIONAL WELLNESS OF CHILDREN UP TO AGE THREE. FURTHER, THE PROGRAM PROVIDES SHORT-TERM, IN-HOME DEVELOPMENTAL SERVICES TO CHILDREN UP TO AGE 5, WHO HAVE SLIGHT DEVELOPMENTAL DELAYS. TRAINED SPECIALISTS PROVIDE DEVELOPMENTAL INTERVENTIONS IN THE CHILDREN'S HOME OR DAYCARE FOR 6 MONTHS. 3685091 2947808 RESIDENTIAL SERVICES - PROVIDES COMMUNITY-BASED HOMES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. THESE HOMES ARE DESIGNED TO HELP ADULTS OVER THE AGE OF 21 LEARN TO LIVE ON THEIR OWN BY ACQUIRING NEW SKILLS WHICH ENHANCE THEIR QUALITY OF LIFE AND HELP THEM ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENCE. THE ARC CURRENTLY OPERATES THE FOLLOWING RESIDENCES:1. ELEANOR TRACHTENBERG RESIDENCE (INCLUDING TENZER APARTMENTS)2. PONEY MARTIN RESIDENCE3. SIPPORTA RESIDENCE4. BICKEL RESIDENCE 2666901 31454 ADULT CAREER EDUCATION - THE ARC HELPS PEOPLE WITH DEVELOPMENTAL DISABILITIES BECOME INDEPENDENT AND INVOLVED IN THE COMMUNITY THROUGH A HANDS-ON LEARNING EXPERIENCES WHICH INCLUDES LIFE SKILLS COACHING, SUPERVISED WORK EXPERIENCES, VOCATIONAL TRAINING, AND JOB-SKILLS TRAINING. EMPLOYMENT COACHES HELP THOSE SERVED TO OBTAIN APPROPRIATE EMPLOYMENT AS WELL AS ASSISTING THEM TO MASTER THEIR JOB SKILLS. 4969381 38012 1620668 CHARTER SCHOOLS - SEAGULL ACADEMY FOR INDEPENDENT LIVING (SEAGULL ACADEMY) AND POTENTIALS CHARTER SCHOOLS (POTENTIALS) ARE AFFILIATED WITH THE SCHOOL DISTRICT OF PALM BEACH COUNTY. BOTH POTENTIALS AND SEAGULL ACADEMY PROVIDE A CUTTING-EDGE APPROACH TO EDUCATING STUDENTS FROM PRE-KINDERGARTEN THROUGH AGE 22 IN A SMALL CLASS ENVIRONMENT WITH INNOVATIVE METHODS DESIGNED TO HELP STUDENTS DEVELOP AND SUCCEED THROUGH THEIR INTENSIVE EDUCATIONAL, VOCATIONAL, AND THERAPEUTIC MODELS.THRIFT STORE - SINGLE THRIFT STORE LOCATION IN PALM SPRINGS, FLORIDA. THE ARC COLLECTS DONATED ITEMS FROM THE GENERAL PUBLIC AND SELLS THEM FOR THE BENEFIT OF ITS REHABILITATIVE PROGRAMS.RESPITE AND RECREATION SERVICES - OFFERS A VARIETY OF RECREATIONAL CAMP EXPERIENCES FOR CHILDREN, TEENS AND YOUNG ADULTS. WELL TRAINED STAFF FACILITATE A SAFE, ACTIVE COMMUNITY-BASED EXPERIENCE WITH DEVELOPMENTAL, SOCIAL AND BEHAVIORAL SUPPORT SERVICES TO YOUTH ENROLLED IN APPROVED AFTERSCHOOL, DAY CAMP AND SUMMER CAMP PROGRAMS THROUGHOUT THE COUNTY. RESPITE SERVICES CONSISTS OF IN-HOME CARE TO CHILDREN WITH DEVELOPMENT DELAY WHICH ALLOWS THE PARENTS THE OPPORTUNITY TO BALANCE THEIR LIVES AND RECHARGE.FAMILY SUPPORT SERVICES PROVIDES DIRECT SUPPORT AND REFERRAL SERVICES FOR FAMILIES WITH CHILDREN OF ANY AGE WITH DEVELOPMENTAL DISABILITIES. IT SERVES AS THE GATEWAY INTO THE AGENCY, HELPING TO ACQUAINT NEW FAMILIES WITH EVERYTHING THE ARC HAS TO OFFER. 4969381 38012 1620668 14979185 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 36 0 372 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN PETERS CFO 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 216036 0 9345 PAMELA PAYNE CEO 50.00 X 50769 0 8591 JOHN PETERS CFO 50.00 X 33868 0 8591 ELLEN PERRY MARSHALL COO 50.00 X 161015 0 9345 RUTH ACOSTA DIRECTOR 50.00 X 104330 0 0 KIMBERLY MCCARTEN FORMER CEO 50.00 X 372039 0 9345 938057 0 45217 4 1 1 0 0 318600 15099 6058070 3727885 10119654 MEDICAID REVENUE 623990 2947808 2947808 PROGRAM SERVICE FEES 623990 1565240 1565240 4513048 46307 46307 1486222 976863 509359 509359 509359 412442 15099 151119 261323 261323 MISCELLANEOUS INCOME 624100 55428 55428 55428 15505119 4568476 0 816989 X 69466 69466 1026037 809875 181061 35101 9987364 7883265 1762431 341668 1616595 1277970 300641 37984 834517 659584 147688 27245 30528 30528 84375 84375 573849 416275 132564 25010 225773 80790 138158 6825 697956 509233 180566 8157 29002 24722 3350 930 98572 98572 774687 255413 516484 2790 709372 136765 572607 SUPPLIES 663124 504766 154441 3917 REPAIRS & MAINTENANCE 435398 144618 275259 15521 MISCELLANEOUS 246049 88046 150565 7438 TRANSPORTATION 205846 166368 39100 378 -524892 1952029 -2745980 269059 17783618 14979185 2022410 782023 1614 2372 2731852 2118125 1627617 1226303 84867 110525 26584886 6099094 21142361 20485792 529004 369741 26117315 24312858 1588996 2149105 393650 291042 204979 224722 680532 41500 1215491 813881 4083648 3520250 X 20918076 19272013 1115591 1520595 22033667 20792608 26117315 24312858 X -2278499 217 1037223 X X 0 1 X 1 0 X 6430278 8126068 7269898 9623043 10119654 41568941 16200 16200 32400 6446478 8142268 7269898 9623043 10119654 41601341 41601341 15896 10890 10306 294410 46307 377809 118391 91346 22133 316751 548621 42527771 12672243 0.97820 0.98510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 58,912. 2021 AMOUNT: $ 11,388. 2022 AMOUNT: $ 4,461. 2023 AMOUNT: $ 55,428. FUNDRAISING EVENTS NET - 2020 AMOUNT: $ 59,479. 2021 AMOUNT: $ 79,958. 2022 AMOUNT: $ 17,672. 2023 AMOUNT: $ 261,323. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 204979 19743 224722 0 28860 0 28860 24826 4034 28860 28703 -3811 66 24826 27281 1422 28703 26432 849 27281 1.00000 1 0 3574933 3574933 19968913 5824294 14144619 1185129 274800 910329 1855911 1855911 20485792 PENSION BENEFIT GTY SETTLEMENT 513005 LEASE LIABILITIES 300876 813881 X 15986371 217 990394 990611 14995760 509359 509359 15505119 18774012 990394 990394 17783618 0 17783618 PART IV, LINE 1B: THE ARC OF PALM BEACH COUNTY, INC. SERVES AS CUSTODIAN FOR CLIENT ACCOUNTS. PART V, LINE 4: THE INTENDED USE OF THE ARC'S ENDOWMENT FUND IS TO HOLD, INVEST AND GROW CERTAIN DONATIONS FOR THE FUTURE USE AND BENEFIT OF THE ORGANIZATION. PRINCIPAL CONTRIBUTIONS WILL REMAIN IN THE ENDOWMENT. INCOME GENERATED FROM INVESTMENTS MAY BE USED FOR OPERATIONS AND PROGRAMS. PART X, LINE 2: THE ARC IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE ACCOMPANYING 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 OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2024 AND 2023. THE ARC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO SEPTEMBER 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: SALES OF INVENTORY, NET OF COGS - PALM BEACH HABILITATION CENTER INC. 179,649. MEDICAID REVENUE - PALM BEACH HABILITATION CENTER INC. 693,800. ALL OTHER CONTRIBUTIONS - PALM BEACH HABILITATION CENTER, INC. 116,945. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF PROPERTY AND EQUIPMENT, NET 509,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: PROGRAM EXPENSES REPORTED IN PALM BEACH HABILITATION CENTER, INC. 990,394. PART XII, LINE 4B - OTHER ADJUSTMENTS: EMPLOYEE RETENTION CREDIT PROFESSIONAL FEES GALA 355021 15099 339922 114116 GOLF 72520 72520 37003 2 427541 15099 412442 151119 151119 261323 1 FINANCIAL SUPPORT AND TRAVEL ASSISTANCE 250 69466 FMV FINANCIAL SUPPORT AND TRAVEL ASSISTANCE PART I, LINE 2: THIS ORGANIZATION IS A PASS-THROUGH ENTITY FOR FUNDS GIVEN TO GRANTEES. ONCE FUNDS ARE DISTRIBUTED TO GRANTEES, THERE ARE NO MONITORING PROCEDURES APPLIED. X X X 1 0 0 0 0 0 0 1 0 KIMBERLY MCCARTEN FORMER CEO 372039 0 0 0 0 0 0 0 9345 0 381384 0 0 0 RUSSELL GREENE VP FINANCE 216036 0 0 0 0 0 0 0 9345 0 225381 0 0 0 ELLEN PERRY MARSHALL COO 161015 0 0 0 0 0 0 0 9345 0 170360 0 0 0 PART I, LINE 7 ANNUAL DISCRETIONARY BONUSES APPROVED BY THE BOARD WERE ACCRUED FOR THE CEO AND CFO AT 09/30/2024. 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 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 ADJUSTMENT TO PBGC SETTLEMENT DISCOUNT: DURING THE YEAR, THE ORGANIZATION RECORDED A NONOPERATING ADJUSTMENT OF $182,770 TO REFLECT THE CHANGE IN THE PRESENT VALUE OF ITS SETTLEMENT OBLIGATION WITH THE PENSION BENEFIT GUARANTY CORPORATION (PBGC). THIS ADJUSTMENT RESULTS FROM APPLYING THE DISCOUNT RATE TO UPDATED FUTURE PAYMENT OBLIGATIONS AND ALIGNS WITH THE TERMS OF THE PBGC SETTLEMENT AGREEMENT. TRANSFER OF FUND BALANCE - PALM BEACH HABITATION CENTER, INC THE ASSETS OWNED BY PALM BEACH HABILITATION CENTER, INC. IN THE AMOUNT OF $1,219,993 WERE TRANSFERED TO THE ARC OF PALM COUNTY, INC. ON OCTOBER 1, 2023. FORM 990, PART XI, LINE 9: ADJUSTMENT TO DISCOUNT ON SETTLEMENT WITH PBGC -182,770. TRANSFER OF FUND BALANCE - PALM BEACH HABILITATION CENTER, 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. 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 PALM BEACH HABILITATION CENTER INC 4522 SOUTH CONGRESS AVENUE PALM SPRINGS FL 33461 596213381 VOCATIONAL REHABILITATION & 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 0 0 1 0 0 1 HOUSING CORPORATION OF THE PALM BEACH COUNTY ARC INC P 3000 NET BOOK VALUE PALM BEACH HABILITATION CENTER INC S 1219993 NET BOOK VALUE