2026-04-05T06:49:56-05:00 2025-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2024-10-01 596213381 PALM BEACH HABILITATION CENTER INC PALM 5618423213 4522 SOUTH CONGRESS AVENUE PALM SPRINGS FL 33461 RUSSELL GREENE VP FINANCE 5618423213 2026-04-05 1 1 JOHN CHENOWETH P01768153 5617989988 2026-04-05 2024 2025-03-06 01:10:19Z PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BEACH FL 33404 909322 0 X WWW.PBHAB.COM X 1959 FL TO PROMOTE AND PROTECT THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND (SEE SCHEDULE O)DEVELOPMENTAL DISABILITIES AND TO ACTIVELY SUPPORT THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. 19 19 0 0 0 0 116945 85015 873449 824307 0 0 0 0 990394 909322 0 0 0 0 0 0 0 0 0 990394 909322 990394 909322 0 0 0 0 0 0 0 0 X THE PALM BEACH HABILITATION CENTER (ACQUIRED BY THE ARC OF PALM BEACH COUNTY, INC. ON DECEMBER 22, 2021) 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, THEIR FAMILIES, 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 909322 824307 SEE SCHEDULE O. FOR, 990, PART XI, LINE 9 NOTE. 909322 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RUSSELL GREENE 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 KURT GEHRING BOARD CHAIR 1.00 X X 0 0 0 TARA EVANS VICE CHAIR 1.00 X X 0 0 0 MARGARET PEARSON SECRETARY 1.00 X X 0 0 0 DAVID APPLEBAUM TREASURER 1.00 X X 0 0 0 BEVERLEE RAYMOND BOARD MEMBER 1.00 X 0 0 0 BRIAN EVANS BOARD MEMBER 1.00 X 0 0 0 CAROL HOCHSTAEDT BOARD MEMBER 1.00 X 0 0 0 DEREK BROCK BOARD MEMBER 1.00 X 0 0 0 JENNIFER PELUSO BOARD MEMBER 1.00 X 0 0 0 KAREN BODWELL 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 MELANIE JACOBSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL GISONDA BOARD MEMBER 1.00 X 0 0 0 MICHELLE MARTIN-CARR BOARD MEMBER 1.00 X 0 0 0 RICHARD GAFF BOARD MEMBER 1.00 X 0 0 0 RICKY WADE BOARD MEMBER 1.00 X 0 0 0 ROBERT SALMORE BOARD MEMBER 1.00 X 0 0 0 SAM WYATT BOARD MEMBER 1.00 X 0 0 0 PAMELA PAYNE CEO 50.00 X 0 220000 9942 RUSSELL GREENE VP FINANCE 50.00 X 0 162945 10477 CHARLOTTE GILL CAO 50.00 X 0 113486 9942 RUTH ACOSTA DIRECTOR 50.00 X 0 122885 892 JOHN PETERS FORMER CFO 50.00 X 0 168372 9942 ELLEN PERRY MARSHALL FORMER COO 50.00 X 0 164950 10477 CYNTHIA JUARBE FORMER VP HUMAN RESOURCES 50.00 X 0 106028 558 0 1058666 52230 0 1 1 0 0 85015 85015 CLIENT FEES & SERVICES 624310 824307 824307 824307 909322 824307 0 0 PROGRAM EXPENSES 909322 909322 909322 909322 0 0 0 0 0 0 X 0 0 0 0 X 0 0 X X 0 1 X 1 0 X 3437807 4095710 1247065 116945 106220 9003747 3437807 4095710 1247065 116945 106220 9003747 9003747 1032 2144 1324 4500 9008247 1742732 0.99950 0.99790 X 0 X PART X, LINE 2: THE ARC OF PALM BEACH COUNTY, INC., SEAGULL INDUSTRIES FOR THE DISABLED, INC., AND PALM BEACH HABILITATION CENTER, INC. ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE ACCOMPANYING CONSOLIDATED 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 GENERAL AND ADMINISTRATIVE EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2025 AND 2024. THE ARC, SEAGULL, AND PBHC ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2022. 0 0 0 0 0 0 0 0 0 PAMELA PAYNE CEO 0 220000 0 0 0 0 0 0 0 9942 0 229942 0 0 JOHN PETERS FORMER CFO 0 168372 0 0 0 0 0 0 0 9942 0 178314 0 0 ELLEN PERRY MARSHALL FORMER COO 0 164950 0 0 0 0 0 0 0 10477 0 175427 0 0 RUSSELL GREENE VP FINANCE 0 162945 0 0 0 0 0 0 0 10477 0 173422 0 0 CYNTHIA JUARBE FORMER VP HUMAN RESOURCES 0 106028 0 0 0 0 0 0 0 558 0 106586 0 0 FORM 990, PART VI, SECTION A, LINE 3 PALM BEACH HABILITATION CENTER WAS UNDER THE DIRECTION AND CONTROL OF THE ARC OF PALM BEACH COUNTY, INC. (EIN 59-0883386.) 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 18 UPON RECEIPT OF A WRITTEN AND SIGNED REQUEST, THE REQUESTER IS CONTACTED AND THE DOCUMENTS ARE MADE AVAILABLE FOR AN ON-SITE REVIEW, AT A DATE AND TIME, MUTUALLY AGREED UPON BY THE AGENCY AND THE REQUESTER. 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 XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART XI, LINE 9 BEGINNING OCTOBER 1, 2021, AND AGAIN ON JANUARY 1, 2022, THE ARC'S BOARD OF TRUSTEES APPROVED CERTAIN AGREEMENTS TO ACQUIRE THE ASSETS AND ASSUME THE LIABILITIES, ALONG WITH THE PROGRAMS AND OPERATIONS OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. DBA SEAGULL SERVICES (SEAGULL) EFFECTIVE OCTOBER 1, 2021, AND ON JANUARY 1, 2022, THE BOARD OF TRUSTEES APPROVED AN AGREEMENT TO ACQUIRE THE ASSETS AND ASSUME THE LIABILITIES OF THE PALM BEACH HABILITATION CENTER, INC. (PBHC) ALONG WITH PBHC PROGRAMS AND OPERATIONS. THE BOARDS OF BOTH PBHC AND SEAGULL VOTED ON JANUARY 1, 2022, AND OCTOBER 1, 2021, RESPECTIVELY, TO AMEND THEIR RESPECTIVE ARTICLES OF INCORPORATION AND BY-LAWS TO HAVE THE ARC OF PALM BEACH COUNTY, INC. NAMED AS THEIR CORPORATE SOLE MEMBER AND PARENT ORGANIZATION GIVING LEGAL CONTROL, MANAGEMENT AND OPERATIONAL RESPONSIBILITIES TO THE ARC'S BOARD OF TRUSTEES AND EXECUTIVE MANAGEMENT. NO CONSIDERATION WAS PAID BY THE ARC TO CONSUMMATE EITHER TRANSACTION. THE TRANSACTIONS ARE RECOGNIZED UNDER THE ACQUISITION METHOD IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 958-805. THE ARC OF PALM BEACH COUNTY INC 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 590883386 DISABILITY SERVICES AND SUPPORT ORGANIZATION FL 501(C)(3) LINE 7 N/A 0 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 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 1 1 0 0 1 0 THE ARC OF PALM BEACH COUNTY INC