2023-11-15T17:52:32-06:00 2022-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-01-01 650087858 AREA AGENCY ON AGING OF PALM BEACH TREASURE COAST INC AREA 5616845885 4400 N CONGRESS AVENUE WEST PALM BEACH FL 33407 DWIGHT CHENETTE CEO 5616845885 2023-11-15 1 DWIGHT CHENETTE 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2023-11-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DWIGHT CHENETTE 4400 N CONGRESS AVENUE WEST PALM BEACH FL 33407 34862428 0 X HTTPS://WWW.AAAPBTC.ORG/ X 1988 FL TO PROMOTE, SUPPORT AND ADVOCATE FOR SENIORS AND THEIR CAREGIVERS. 10 10 83 100 0 0 29121367 34571183 0 0 185 1836 1439054 289409 30560606 34862428 22697393 28577385 0 0 3231988 3484699 0 0 0 2298865 2405172 28228246 34467256 2332360 395172 10902436 12227435 8406789 9336616 2495647 2890819 X THE AREA AGENCY ON AGING OF PALM BEACH/TREASURE COAST IS A PRIVATE, NON-PROFIT, REGIONAL AGENCY WHOSE MISSION IS TO ADVOCATE, PLAN AND PROMOTE THE INDEPENDENCE, DIGNITY, HEALTH AND WELL-BEING OF SENIORS AND THEIR CAREGIVERS IN A MANNER THAT EMBRACES DIVERSITY AND REFLECTS THE COMMUNITIES WE SERVE ESTABLISHED BY THE OLDER AMERICANS ACT. THE AGENCY ADMINISTERS A NETWORK OF SERVICES FOR THE AGING POPULATION IN PALM BEACH, MARTIN, ST. LUCIE, INDIAN RIVER AND OKEECHOBEE COUNTIES. THE GOAL OF THE AGENCY IS TO MEET THE NUTRITIONAL AND SOCIAL NEEDS OF THE AGING POPULATION. TO CARRY OUT THIS GOAL, THE AGENCY CONDUCTS ANNUAL ASSESSMENTS OF THE NEEDS OF THE ELDERLY POPULATION, DETERMINES RESOURCES AVAILABLE TO SATISFY THESE NEEDS, AND THEN PLANS AND COORDINATES PROGRAMS AVAILABLE TO ALLEVIATE THE IDENTIFIED NEEDS. THE AGENCY AWARDS SERVICE PROVIDER CONTRACTS TO THE APPROPRIATE LOCAL AGENCIES, WHICH PROVIDE THE SERVICE TO THE AGING POPULATION. 0 0 31770019 27398145 DEPARTMENT OF ELDER AFFAIRS PROGRAMS: 706,218 ELDERS HAD ACCESS TO THE AREA AGENCY WITHIN THE FIVE COUNTY REGION. DURING 2022 THERE WERE 7,415 CLIENTS SERVED WITH HOME AND COMMUNITY BASED SERVICES, ADULT DAY CARE, COUNSELING, EDUCATION, CONGREGATE MEALS, HOME DELIVERED MEALS, HOMEMAKING, AND TRANSPORTATION. ADDITIONALLY, DURING 2022 SHINE VOLUNTEERS PROVIDED ONE-ON-ONE COUNSELING TO 1,157 SENIORS. THE AGENCY PROVIDED INFORMATION TO 1,246 ELDERS ON ELDER ABUSE PREVENTION. THE HELPLINE ASSISTED 188,121 CLIENTS WITH INFORMATION AND REFFERALS. 8,854 CLIENT ASSESSMENTS COMPLETED. THE AGENCY'S BENEFIT ENROLLMENT CENTER ASSISTED 230 CLIENTS APPLY FOR BENEFITS. 686927 608199 VETERANS CHOICE PROGRAM: IN PARTNERSHIP WITH THE VETERANS ADMINISTRATION MEDICAL CENTER, THE AGENCY ASSISTS VETERANS TO DIRECT THEIR OWN SERVICES AND SUPPORTS. ALLOWS VETERANS TO LIVE MORE INDEPENDENTLY IN THEIR COMMUNITIES, AVOIDING COSTLY NURSING HOME PLACEMENT. 545225 465098 FOSTER GRANDPARENTS PROGRAM: THROUGH THE AMERICORPS FOSTER GRANDPARENT PROGRAM, FOSTER GRANDPARENT SENIOR VOLUNTEERS MENTORED AND TUTORED 641 AT-RISK CHILDREN. 477963 105943 OTHER NON-DOEA PROGRAMS: THE AREA AGENCY ON AGING ENGAGES SENIORS IN COMMUNITY SERVICE AND CIVIC ENGAGEMENT, HEALTHY AGING, AND EVIDENCED BASED WORKSHOP. DURING 2022, HEALTHY LIVING COORDINATED 24 WORKSHOPS REACHING 313 PARTICIPANTS. 477963 105943 33480134 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 83 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 FL X HOLLY VATH 5616845885 4400 N CONGRESS AVENUE WEST PALM BEACH FL 33407 RANDALL SHEPPARD CHAIR 2.00 X X 0 0 0 LEWIS SILVERMAN VICE-CHAIR 2.00 X X 0 0 0 SUSAN MORGAN TREASURER 2.00 X X 0 0 0 JAMES CIOFFI ESQ SECRETARY 2.00 X X 0 0 0 NEAL ABARBANELL MD DIRECTOR 2.00 X 0 0 0 IAN CORDES MEMBER-AT-LARGE 2.00 X 0 0 0 PHILIP WEINTRAUB DIRECTOR 2.00 X 0 0 0 KATHRYN LEWIS DIRECTOR 2.00 X 0 0 0 DR JOSE THOMAS-RICHARDS MEMBER-AT-LARGE 2.00 X 0 0 0 LESLEY VESTRICH-HUDANISH MEMBER-AT-LARGE 2.00 X 0 0 0 DWIGHT CHENETTE CEO 40.00 X 154281 0 29043 HOLLY VATH CFO 40.00 X 119612 0 23624 273893 0 52667 2 0 1 0 0 33719900 851283 34571183 1836 1836 INSURANCE PROCEEDS 900099 250000 250000 39409 39409 289409 34862428 289409 0 1836 27654486 27654486 922899 922899 326560 261864 64696 2437187 1954343 482844 237460 190416 47044 270883 217217 53666 212609 170488 42121 36925 30086 6839 30000 24444 5556 318828 227453 91375 883262 732455 150807 14378 12455 1923 64552 46498 18054 53979 40746 13233 CLIENT SERVICES 608408 608408 VOLUNTEER EXPENSES 311477 311477 83363 74399 8964 34467256 33480134 987122 0 4263486 2616415 2526314 6056682 95994 73843 6779 5431 249880 249880 0 0 3715885 3050900 293978 424164 10902436 12227435 427389 326048 3442389 5000074 475467 449724 4061544 3560770 8406789 9336616 X 2495647 2890819 2495647 2890819 10902436 12227435 395172 0 X 0 1 X 1 1 1 X 24368976 25353788 30133530 29121367 34571183 143548844 24368976 25353788 30133530 29121367 34571183 143548844 143548844 3 185 1836 2024 1439054 289409 1728463 145279331 0.98810 0.98920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2021 AMOUNT: $ 750,000. 2022 AMOUNT: $ 250,000. DEBT EXTINGUISHMENT - 2021 AMOUNT: $ 689,054. OTHER INCOME - 2022 AMOUNT: $ 39,409. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 249880 249880 0 0 LEASE LIABILITY 3560770 3560770 X 34862428 0 34862428 0 34862428 34467256 0 34467256 0 34467256 PART X, LINE 2: THE AGENCY HAS BEEN GRANTED AN EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC), AS A NON-PROFIT CORPORATION. IN ACCORDANCE WITH U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE AGENCY RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE AGENCY'S TAX YEARS SUBJECT TO EXAMINATION BY TAX AUTHORITIES GENERALLY REMAIN OPEN FOR THREE YEARS FROM THE DATE OF FILING. 1 PALM BEACH COUNTY DIVISION OF SENIOR SERVICES 810 DATURA STREET WEST PALM BEACH FL 33401 596000785 GOVT 7560327 0 SENIOR SERVICES SUPPORT MAE VOLEN SENIOR CENTER 1515 W PALMETTO PARK RD BOCA RATON FL 33486 592695062 501(C)(3) 7308742 0 SENIOR SERVICES SUPPORT COUNCIL ON AGING OF ST LUCIE INC 2501 SW BAYSHORE BLVD PORT ST LUCIE FL 34984 591474012 501(C)(3) 2891708 0 SENIOR SERVICES SUPPORT ALZHEIMER'S COMMUNITY CARE INC 800 NORTH POINT PARKWAY SUITE 101B WEST PALM BEACH FL 33407 311481653 501(C)(3) 2530659 0 SENIOR SERVICES SUPPORT SENIOR RESOURCE ASSOCIATION 694 14TH STREET VERO BEACH FL 32960 591539957 501(C)(3) 2263510 0 SENIOR SERVICES SUPPORT COUNCIL ON AGING OF MARTIN COUNTY 900 SE SALERNO ROAD STUART FL 34997 521007762 501(C)(3) 1546559 0 SENIOR SERVICES SUPPORT OKEECHOBEE SENIOR SERVICES 1019 SW PARK STREET OKEECHOBEE FL 34972 596000768 GOVT 497181 0 SENIOR SERVICES SUPPORT LEGAL AID SOCIETY OF PALM BEACH COUNTY 423 FERN STREET SUITE 200 WEST PALM BEACH FL 33401 596046994 501(C)(3) 349218 0 SENIOR SERVICES SUPPORT MORSELIFE 4847 FRED GLADSTONE WAY WEST PALM BEACH FL 33417 650018299 501(C)(3) 223634 0 SENIOR SERVICES SUPPORT RUTH RALES JEWISH FAMILY SERVICES INC 21300 RUTH BARON COLEMAN BLVD BOCA RATON FL 33428 651115689 501(C)(3) 155891 0 SENIOR SERVICES SUPPORT FLORIDA RURAL LEGAL SERVICES 963 EAST MEMORIAL BLVD LAKELAND FL 33802 591225173 501(C)(3) 107896 0 SENIOR SERVICES SUPPORT CRITICAL SIGNAL TECHNOLOGIES 22600 HAGGERTY ROAD FARMINGTON HILLS MI 48335 205117627 5521 0 SENIOR SERVICES SUPPORT 11 1 HOME CARE FOR THE ELDERLY GRANTS 208 314700 VETERANS CHOICE GRANTS 20 608199 PART I, LINE 2: THE AREA AGENCY ON AGING (THE "AGENCY") MONITORS USE OF GRANT FUNDS THROUGH ANNUAL MONITORING AND FISCAL REVIEWS OF EACH CONTRACT ESTABLISHED BETWEEN THE AGENCY AND THEIR PROVIDERS. MONITORING OF THE CONTRACTS IS AN ANNUAL CONTRACTUAL REQUIREMENT, THE PURPOSE OF WHICH IS TO PROVIDE TECHNICAL ASSISTANCE WITH REGARD TO CONTRACTUAL ACTIVITY, AND ALSO ENSURE COMPLIANCE WITH THE TERMS AND CONDITIONS OF EACH CONTRACT. X X 0 0 0 0 0 0 0 1 0 DWIGHT CHENETTE CEO 143925 0 9466 0 890 0 22114 0 6929 0 183324 0 0 0 PART I, LINE 7 INDIVIDUALS REPORTED ON PART VII RECEIVED BONUSES IN CALENDAR YEAR 2022 WHICH WERE INCLUDED IN THEIR W-2 INCOME. THESE BONUSES WERE NOT CONTINGENT ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND FINANCIAL LEAD REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE AREA AGENCY ON AGING HAS A CONFLICT OF INTEREST POLICY. ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST QUESTIONNAIRE, COPIES OF WHICH ARE MAINTAINED IN THE OFFICE OF THE EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15A AREA AGENCY ON AGING MAINTAINS A COMPENSATION PROGRAM FOR TOP OFFICIALS REFLECTIVE OF ITS MISSION AND VALUES. THE AGENCY ESTABLISHED, AS PART OF ITS PHILOSOPHY, A COMPENSATION REVIEW PROCESS IN WHICH IT EVALUATED THE COMPENSATION FOR SIMILAR TOP OFFICER POSITIONS IN LIKE-SIZED LOCAL NONPROFIT ORGANIZATIONS AND OTHER AGENCIES ON AGING LOCATED THROUGHOUT THE STATE. CONSIDERATION WAS GIVEN TO THE NUMBER OF RECIPIENTS SERVED BY THE EVALUATED ORGANIZATION, AS WELL AS THEIR OPERATING BUDGETS. AS A RESULT OF THIS REVIEW, A SALARY RANGE FOR TOP OFFICERS WAS ESTABLISHED. THE FINAL COMPENSATION PACKAGE FOR POTENTIAL NEW TOP OFFICERS WILL BE NEGOTIATED, REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS WITH INPUT FROM A COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE AREA AGENCY ON AGING MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.