2026-01-16T13:11:24-08:00 2025-06-30 900993571 ALL CONCEPTS ACCOUNTING & TAX INC 2121 SW Harrison Ave PORT SAINT LUCIE FL 34953 990 2024-07-01 311480633 ST PETER'S HUMAN SERVICES INC STPE 7725621963 4250 38TH AVE VERO BEACH FL 32967 REV ANDREW JEFFERSON PRESIDENT 7725621963 2026-01-16 true true ESTHER M SORIANO P01353217 7722409497 2026-01-16 X 2024 2025-03-06 01:10:19Z REV ANDREW JEFFERSON 4250 38TH AVE VERO BEACH FL 32967 249468 false X N/A X 1996 FL THESE ACTIVITIES ARE DIRECTLY RELATED TO PROVIDING SERVICES AS CONTEMPLATED IN ITS EXEMPT STATUS FUNCTION, INCLUDING CHILDCARE SERVICES AND ASSISTED LIVING 6 6 8 0 0 0 0 227766 249468 0 0 227766 249468 0 0 65818 91821 0 0 160336 157065 226154 248886 1612 582 13415 14839 190 1032 13225 13807 THESE ACTIVITIES ARE DIRECTLY RELATED TO PROVIDING SERVICES AS CONTEMPLATED IN ITS EXEMPT STATUS FUNCTION, INCLUDING CHILDCARE SERVICES AND ASSISTED LIVING false false 46708 0 0 OPERATE A DAY CARE FACILITY WHICH PROVIDES DEVELOPMENTAL CURRICULUM, EDUCATION, NURTURE AND CARE FOR CHILDREN. 70062 0 0 OPERATE AN ASSISTED LIVING FACILITY WHICH PROVIDES AFFORDABLE HOUSING AND ASSISTANCE TO LOW AND MODERATE INCOME ELDERLY INDIVIDUALS IN INDIAN RIVER COUNTY. 116770 true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 11 0 false 8 true false false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false true true true false X RUTH JEFFERSON 7725621963 4250 38TH AVE VERO BEACH FL 32967 X REV ANDREW JEFFESON PRESIDENT 2.00 X X 0 0 0 JENNIFER LOPEZ SECRETARY 2.00 X 0 0 0 CLAYTON BROXTON MEMBER 2.00 X X 0 0 0 JOHN RORICK MEMBER 2.00 X 0 0 0 LARRY TAYLOR MEMBER 2.00 X 0 0 0 ROBERT TEMPLE MEMBER 2.00 X 0 0 0 false false false CHILDCARE 624410 98403 0 98403 ASSISTED LIVING 623000 151065 0 151065 249468 249468 0 0 249468 85296 34119 51177 0 6525 2610 3915 0 10155 4062 6093 0 4750 4750 0 0 4888 0 4888 0 FOOD 23403 23403 0 0 CONTRACTOR SERVICES 80341 32136 48205 0 UTILITIES 9731 9731 0 0 DUES AND FEES 5682 2273 3409 0 18115 3686 14429 0 248886 116770 132116 0 9065 10489 4350 4350 13415 14839 190 1032 190 1032 X 13225 13807 13225 13807 13415 14839 582 X false false false X 0 0 193667 198726 201363 593756 0 0 0 193667 198726 201363 593756 0 0 0 593756 593756 1.00000 1.00000 0.00000 0.00000 X Pt VI, Line 11b ORGANIZATIONS PROCESS TO REVIEW FORM 990 THE BOARD OF DIRECTORS SHALL HAVE THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATIONS FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. A DRAFT OF THE FORM 990 SHOULD BE READY FOR REVIEW BY THE BOARD OF DIRECTORS NO LATER THAN ONE MONTH PRIOR TO THE FINAL DEADLINE. AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE BOARD OF DIRECTORS, THEY WILL HAVE NO MORE THAN TWO WEEKS TO COMPLETE THEIR REVIEW. IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, THE BOARD OF DIRECTORS SHALL CONDUCT A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW, HOWEVER, IF THE BOARD OF DIRECTORS DESIRES OR DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY SHOULD CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS WHICH THEY WOULD LIKE TO SEE. ONCE THE BOARD OF DIRECTORS HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, AND IF REQUESTED, A MEETING OR CONFERENCE CALL WILL BE SCHEDULED WITH THE PREPARER OF THE FORM 990 TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE BOARD OF DIRECTORS. THE PREPARER OF THE FORM 990 SHOULD MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. ALL QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE BOARD OF DIRECTORS SHOULD BE DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE. Pt VI, Line 12c ENFORCEMENT OF CONFLICT POLICY THE FILING ORGANIZATION ENFORCE COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY BY ANNUALLY ADMINISTERING A CONFLICT OF INTERST QUESTIONNAIRE. ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY REVIEW AND COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE ANY PREVIOUSLY UNDISCLOSED CONFLICT OF INTEREST. ONCE IDENTIFIED, CONFLICTS OF INTEREST ARE ADDRESSED AS SET FORTH IN THE ORGANIZATIONS CONFLICT OF INTEREST POLICY. Pt VI, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD OF DIRECTORS OF THE ORGANIZATION RELY UPON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS UTILIZES RESOURCES SUCH AS SIMILARITY SITUATED EXEMPT ORGANIZATIONS IN THE AREA TO BENCHMARK PAY ALONG WITH MARKET INFORMATION FROM OTHER EXEMPT ORGANIZATIONS AND FOR-PROFIT ORGANIZATIONS TO ASSESS THE COMPETITIVENESS AND REASONABLENESS OF THE COMPENSATION. ONCE A DECISION HAS BEEN MADE BY THE BOARD OF DIRECTORS, IT IS THEN VOTED UPON FOR APPROVAL. RECUSAL OF THE INDIVIDUALS WHOSE COMPENSATION IS BEING DETERMINED IS MANDATORY. A SIMILAR PROCESS IS USED FOR DETERMINING THE COMPENSATION OF ALL KEY EMPLOYEES. Pt VI, Line 15b COMPENSATION PROCESS FOR OFFICERS THE BOARD OF DIRECTORS OF THE ORGANIZATION RELY UPON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS UTILIZES RESOURCES SUCH AS SIMILARLY SITUATED EXEMPT ORGANIZATIONS IN THEIR AREA TO BENCHMARK PAY ALONG WITH MARKET INFORMATION FROM OTHER EXEMPT ORGANIZATIONS AND FOR-PROFIT ORGANIZATIONS TO ASSESS THE COMPETITIVENESS AND REASONABLENESS OF THE COMPENSATION. ONCE A DECISION HAS BEEN MADE BY THE BOARD OF DIRECTORS, IT IS THEN VOTED UPON FOR APPROVAL. RECUSAL OF THE INDIVIDUALS WHOSE COMPENSATION IS BEING DETERMINED IS MANDATORY. A SIMILAR PROCESS IS USED FOR DETERMINING THE COMPENSATION OF ALL KEY EMPLOYEES. Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE REQUIRED ORGANIZATIONAL DOCUMENTS OF THE EXEMPT ORGANIZATION WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATIONS MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE ORGANIZATIONS FORM 990, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATIONS MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESS OF CONTRIBUTORS. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORM 990 HELD AT THEIR MAIN OFFICE IS THE MOST UPDATED VERSIONS OF SUCH. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE REQUIRED ORGANIZATIONAL DOCUMENTS OF THE EXEMPT ORGANIZATION WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATIONS MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE ORGANIZATIONS FORM 990, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATIONS MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESS OF CONTRIBUTORS. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORM 990 HELD AT THEIR MAIN OFFICE IS THE MOST UPDATED VERSIONS OF SUCH. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST.