2025-12-22T14:32:14-06:00 2025-06-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2024-07-01 521509032 ARC PROPERTIES INC ARCP 3016630909 620-A RESEARCH COURT FREDERICK MD 21703 ADRIANA TORO PRESIDENT 3016630909 2025-12-22 1 1 JOHN G WILAND CPA P01357234 4102244920 2025-12-16 2024 2025-03-06 01:10:19Z ADRIANA TORO 620-A RESEARCH COURT FREDERICK MD 21703 398774 0 X N/A X 1986 MD ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION. 5 5 0 5 0 0 0 0 0 0 3729 14774 384000 384000 387729 398774 0 0 0 0 0 0 0 0 0 195234 226693 195234 226693 192495 172081 6168391 6350197 3654525 3664250 2513866 2685947 ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION. 0 0 ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 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 0 1 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 1 1 1 1 1 1 1 0 0 MD X THE ORGANIZATION 3016630909 620-A RESEARCH COURT FREDERICK MD 21703 KATHY LAKY VICE PRESIDENT 1.00 2.00 X X 0 0 0 DUNCAN BARKS TREASURER 1.00 2.00 X X 0 0 0 GRETA HARRISON SECRETARY 1.00 2.00 X X 0 0 0 ADRIANA TORO PRESIDENT 1.00 2.00 X X 0 0 0 SHAUNA MULCAHY MEMBER AT LARGE 1.00 40.00 X 0 159363 46594 0 159363 46594 0 0 1 0 0 14774 14774 384000 0 384000 384000 384000 398774 384000 0 14774 1000 112925 112768 226693 1943243 2199927 4671746 968156 4225148 3703590 0 446680 6168391 6350197 9725 3654525 3654525 3654525 3664250 X 2513866 2685947 2513866 2685947 6168391 6350197 172081 0 X X 0 1 X 1 0 900725 900725 3765352 962487 2802865 5669 5669 0 3703590 LAND HELD FOR SALE 446680 446680 DUE TO ARC OF FREDERICK COUNTY, INC 3615525 SECURITY DEPOSITS 39000 3654525 X 16497511 16482737 16482737 14774 384000 384000 398774 13418432 13575739 13575739 -157307 384000 384000 226693 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENT, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED ENTITY PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL REVENUE ELIMINATED ON CONSOLIDATED AUDITED FINANCIAL STATEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITY PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE ELIMINATED ON CONSOLIDATED AUDITED FINANCIAL STATEMENTS PAGE IV LINE 11E EXPLANATION OTHER LIABILITIES CONSIST OF AMOUNTS DUE TO THE ORGANIZATIONS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC. X X X X X 0 0 0 SHAUNA MULCAHY MEMBER AT LARGE 0 159363 0 0 0 0 0 14779 0 31815 0 205957 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE 990 FORM REVIEW COMMITTEE AND IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW WITH ANY SIGNIFICANT ITEMS OF NOTE BEING COMMUNICATED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN CONFLICT OF INTEREST DISCLOSURES ANNUALLY AND ANY POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED AT BOARD MEETINGS AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL EVALUATION IS CONDUCTED BY THE BOARD INCLUDING A COMPARISON TO NATIONAL AND LOCAL COMPENSATION AVERAGES AND 990 FORMS FOR SIMILAR ORGANIZATIONS BASED ON YEARS OF EXPERIENCE. THE BOARD OF DIRECTORS IS ASKED THEIR INPUT INTO THE EVALUATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C; THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED EACH YEAR BY AN INDEPENDENT PUBLIC ACCOUNTANT UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. THE ARC OF FREDERICK COUNTY INC 620A RESEARCH COURT FREDERICK MD 21703 526055211 ADVOCACY AGENCY MD 501(C)(3) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 THE ARC OF FREDERICK COUNTY INC J 384000 LEASE AGREEMENT