2026-02-03T14:40:52-07:00 2025-09-30 990 2024-10-01 590944330 LEON ADVOCACY AND RESOURCE CENTER INC LEON 8504220355 1949 COMMONWEALTH LANE TALLAHASSEE FL 32303 Phillip Hall Executive Director 8504220355 2026-02-04 1 2024 2025-03-06 01:10:19Z Phillip Hall 1949 Commonwealth Lane Tallahasse FL 32303 4202621 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 10995 394412 3175956 3293824 612413 474905 0 0 3799364 4163141 0 0 0 0 2948844 2990915 0 0 0 873570 1061373 3822414 4052288 -23050 110853 2355562 2787671 1800078 2132083 555484 655588 PROVIDING SERVICES AND SUPPORTS TO ADULTS WITH DEVELOPMENTAL DISABILITIES 0 0 3460367 3291883 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 3460367 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 9 0 1 69 1 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 60 X X 108425 0 0 Allison Leatzow President 1 0 X 0 0 0 Jeff Nichols Vice President & Treasurer 0.5 0 X 0 0 0 Swanzetta Green Secretary 0.5 0 X 0 0 0 Janet Goree Watson Director 0.5 0 X 0 0 0 Angel Trejo Immediate Past President 0.5 0 X 0 0 0 108425 0 0 0 0 0 0 0 X 0 0 0 0 385880 8532 0 394412 Community Supports 624120 1031278 1031278 0 0 Residential Supports 624120 2260605 2260605 0 0 LARC Industries 324120 1941 1941 0 0 0 0 0 0 3293824 120260 120260 0 0 0 0 0 0 0 0 0 0 0 0 0 394125 0 39480 0 354645 354645 354645 0 0 0 0 4163141 3768729 0 0 0 0 0 0 0 0 0 0 108425 0 108425 0 0 0 0 0 2489729 2352233 137496 0 0 0 0 0 163789 147015 16774 0 228972 209006 19966 0 0 0 0 0 5175 0 5175 0 2956 0 2956 0 0 0 0 0 0 0 0 0 0 0 89663 16767 72896 0 484 260 224 69439 60533 8906 35636 31258 4378 0 0 0 0 257999 213978 44021 52663 47251 5412 0 0 0 0 4715 3441 1274 9709 0 9709 0 0 0 0 297338 179423 117915 63732 40151 23581 Household Food & Supplies 159673 158117 1556 Direct Client Assistance 2699 634 2065 Professional Dues & Publications 9492 300 9192 0 4052288 3460367 591921 0 38732 196272 92860 173842 0 0 348480 357900 0 0 0 0 0 0 0 0 50982 36627 844852 380016 472538 464836 0 0 0 0 1351970 1558194 2355562 2787671 313559 356500 0 0 0 0 0 0 34147 120905 0 0 0 0 50000 0 1402372 1654678 1800078 2132083 X 555484 655588 0 0 555484 655588 2355562 2787671 X 110853 0 0 0 -10749 0 X 0 0 0 X 11820 3625 0 10995 8532 34972 11820 3625 0 10995 8532 34972 34972 12422 12422 47394 0.73790 0.69637 X 0 1 X 0 22241 22241 0 183511 164254 19257 0 360532 127483 233049 0 93360 49802 43558 0 185208 38477 146731 464836 Right Of Use Commonwealth Lane Central Office 443240 Right of Use Idlewild Group Home 403083 Right of Use Stonegate Group Home 345173 Right of Use Forest Oak Group Homes 363075 Deposits 3623 1558194 Lease Payable Coomonwealth Lane Central Office 480394 Lease Payable Idelwild Group Home 424199 Lease Payable Stonegate Group Home 366138 Lease Payable Forest Oag Group Homes 383947 1654678 Schedule D, Part IV, Line 2b SCHEDULE D, PART IV, LINE 2A 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 GOVERNING DOCUMENTS DISCLOSURE EXPLAINATION NO DOCUMENTS AVAILABLE TO THE PUBLIC Form 990, Part VIII, Line 1e DURING THE FISCAL YEAR, THE ORGANIZATION RECEIVED $385,880 IN EMPLOYEE RETENTION TAX CREDIT FUNDS UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT AND SUBSEQUENT FEDERAL LEGISLATION. THESE FUNDS ARE REPORTED AS GOVERNMENT GRANTS IN PART VIII, LINE 1E OF FORM 990. THE ORGANIZATION ALSO RECOGNIZED $116,047 IN INTEREST INCOME RELATED TO THE EMPLOYEE RETENTION TAX CREDIT REFUNDS, WHICH IS REPORTED AS INVESTMENT INCOME IN PART VIII, LINE 3. BOTH AMOUNTS REPRESENT NON-RECURRING FEDERAL RELIEF AND RELATED INTEREST AND ARE NOT INDICATIVE OF ONGOING OPERATING REVENUE. 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 PART XI, LINE 8 REFLECTS A PRIOR-PERIOD ADJUSTMENT OF ($10,749) RESULTING FROM RECONCILING PROPERTY, PLANT, AND EQUIPMENT BALANCES IN THE ACCOUNTING SYSTEM TO THE ORGANIZATION'S FIXED ASSET SCHEDULE. THIS ADJUSTMENT HAD NO IMPACT ON CURRENT-YEAR REVENUES OR EXPENSES.