2024-05-10T13:55:50-05:00 2023-06-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2022-07-01 221686764 The Arc of Union County Inc % IMANI D MOODY ARCO 9733150000 70 Diamond Road Springfield NJ 07081 FRANK X CARAGHAER EXECUTIVE DIRECTOR 9733150000 2024-05-15 true FRANK X CARAGHAER 999009999 Shawn Gillon P01301805 7328281614 2 2022 2023-04-26 12:10:37Z FRANK X CARAGHAER 70 Diamond Road Springfield NJ 07081 31581087 false X WWW.ARCUNION.ORG X 1977 NJ TO EMPOWER AND SUPPORT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. 13 13 667 13 0 4075967 3657309 31866915 27609592 106082 127821 0 170502 36048964 31565224 0 0 0 0 23339394 22884887 0 0 196100 8486917 8091319 31826311 30976206 4222653 589018 27720633 46333961 4907074 22758002 22813559 23575959 TO EMPOWER AND SUPPORT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. THIS ORGANIZATION WILL UTILIZE ALL ITS RESOURCES TO ENSURE THAT OUR INDIVIDUALS SERVED, THEIR FAMILIES AND ALL PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ASSOCIATED WITH OUR ORGANIZATION REALIZE A FULL, PRODUCTIVE AND ENHANCED LIFE. false false 14196327 952023 RESIDENTIAL SERVICES - PROVIDES TWENTY-FOUR (24) GROUP HOMES AND TWO (2) SUPERVISED APARTMENT PROGRAMS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. APPROXIMATELY 102 INDIVIDUALS ARE SERVED. 14034474 26657570 ADULT DAY SERVICES: The Arc of Union day Services provides person-centered day habilitation and supported employment services for adults with developmental disabilities designed to promote the best interests of each individual . 28230801 true true false false false false false false false false true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 25 0 true 667 true false false false false false true true false false false false false false X 13 13 false false false false true true true true true false true true true true true true true true true true false NJ X IMANI D MOODY 9733150000 70 DIAMOND ROAD SPRINGFIELD NJ 07081 FRANK X CARAGHER executive director 50.0 0.0 X 284019 0 31424 Edwin Asuta Associate Executive Director 50.0 0.0 X 199827 0 29014 Carolyn Scott Associate Ed/Chief of Staff 50.0 0.0 X 184605 0 11029 Susan Luckman Assistant ED, QC & Planning 50.0 0.0 X 163526 0 26895 NIXON OLOO Asst Exec Director - clinical 50.0 0.0 X 153433 0 19818 STACEY SHULTZ Asst Exec Director - Finance 50.0 0.0 X 146680 0 14824 Lucy Farrell Associate Ed - Information tec 50.0 0.0 X 115219 0 23957 Eileen Mastricova Snr. Director - Children Svcs 50.0 0.0 X 107399 0 6188 Stephanie Branna PRESIDENT 1.0 0.0 X X 0 0 0 Frank Chimento VICE PRESIDENT 1.0 0.0 X X 0 0 0 Michael Dudas TREASURER 1.0 0.0 X X 0 0 0 Lisa O'Reilly SECRETARY 1.0 0.0 X X 0 0 0 Jeeannine Hyman Board Member 1.0 0.0 X 0 0 0 Mary Downs SENIOR DIRECTOR 1.0 0.0 X 0 0 0 Williams Brown Board Member 1.0 0.0 X 0 0 0 Seth Shafer Self Advocate 1.0 0.0 X 0 0 0 Ijoema Opara Board Member 1.0 0.0 X 0 0 0 Chinedu Okoye Board Member 1.0 0.0 X 0 0 0 Jim Kelly Board Member 1.0 0.0 X 0 0 0 Brian Reilly Board Member 1.0 0.0 X 0 0 0 David Light Board Member 1.0 0.0 X 0 0 0 1354708 0 163149 8 false true false American Built Contracting 183 Belleville Ave BLOOMFIELD NJ 07003 Construction 225627 Macro Technology Group PO Box 371 TENNENT NJ 07763 IT Consultants 224573 Improcom Inc 1803 Gravesend Neck Road BROOKLYN NY 11229 IT Consultants 216421 WITHUM SMITH BROWN PO Box 5340 PRINCETON NJ 08543 Accounting 187678 Excel Air Inc 632 South Ave D2 GARWOOD NJ 07027 HVAC Services 180809 7 23291 3285373 348645 3657309 MANAGEMENT FEES 541610 10168 10168 RENTAL INCOME 623210 952022 952022 MEDICAID 900099 26647402 26647402 27609592 120821 120821 0 0 0 0 0 7000 7000 7000 7000 15863 23291 15863 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 170502 170502 170502 31565224 27609592 298323 0 0 0 0 1175866 1070564 97780 7522 0 17601146 16024924 1463635 112587 484011 440667 40248 3096 2283436 2078949 189881 14606 1340428 1220390 111464 8574 13 12 1 107969 98300 8978 691 150287 136829 12497 961 0 0 0 338158 307875 28120 2163 16074 14634 1337 103 1097455 999175 91260 7020 891204 811394 74109 5701 0 3131828 2851366 260429 20033 582838 530644 48466 3728 0 89379 81375 7432 572 69744 63498 5800 446 0 540050 491688 44908 3454 675718 615206 56190 4322 FOOD EXPENSES 297720 297720 RECRUITMENT 81413 74122 6770 521 CONSUMER PROGRAM COST 21469 21469 30976206 28230801 2549305 196100 X 544137 657393 15605996 17871938 10000 222753 2526852 1172839 0 0 0 0 0 0 0 0 167370 158533 15415369 7649483 7702574 7765886 0 0 0 0 0 0 0 0 1163704 18484619 27720633 46333961 3370267 2647685 0 0 355864 561069 0 0 0 0 0 0 1180943 1623929 0 0 0 17925319 4907074 22758002 X 22813559 23575959 0 0 22813559 23575959 27720633 46333961 X 589018 618463 -445081 X false true X true true true X 6689274 4962984 6736651 3749686 3300348 25438943 0 0 6689274 4962984 6736651 3749686 3300348 25438943 0 25438943 67337 94356 74427 105582 120821 462523 0 8194 413 104 1182 170110 180003 26081469 142899346 0.97537 0.98910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2064824 2064824 8454528 5335508 3119020 3328122 1263206 2064916 1524178 1050769 473409 43717 43717 7765886 DUE FROM AFFILIATES 826633 SECURITY DEPOSITS 215478 OTHER RECEIVABLES 6622 RESTRICTED CASH 124230 RESIDUAL RECEIPTS 94096 RIGHT OF USE ASSET 17217560 18484619 0 LEASE LIABILITY 17925319 17925319 X SCHEDULE D, PART V, QUESTION 4 AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ARC OF UNION COUNTY, INC. AND ITS RELATED ORGANIZATIONS FOR THE YEAR ENDED JUNE 30, 2023, AND ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. THE FOOTNOTE BELOW IS FROM THE ORGANIZATION'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS THE ORGANIZATION'S INTENDED USES OF THE ENDOWMENT FUNDS: The Agency has adopted an investment policy for investment assets that attempt to provide sufficient leverage to support short term borrowing for working capital needs as well as preserve and grow the asset base. Investment assets include unrestricted and restricted funds. The restricted fund is a board-designated endowment. Under this policy, the total asset portfolio is invested in low to moderate risk instruments that provide a moderate rate of return based on current economic condition. To satisfy its long term rate of return objectives, the Agency relies on a total return strategy in which investment returns are achieved through both capital appreciation (realized and unrealized) and current yield (interest and dividends) reinvested in the portfolio to maximize growth. The Agency targets an asset allocation that places a greater emphasis on investments that provide sufficient collateral as well as generate returns consistent with long-term return objectives based on prudent risk constraints. The Agency has an investment objective to provide sufficient liquidity to meet critical operating spending needs. SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ARC OF UNION COUNTY, INC. AND ITS RELATED ORGANIZATIONS FOR THE YEAR ENDED JUNE 30, 2023, AND ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. THE FOOTNOTE BELOW IS FROM THE ORGANIZATION'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): The Agency's accounting policy is to evaluate uncertain positions in accordance with Accounting Standards Codification (ASC) Topic 740, "Accounting for Uncertainty in Income Taxes". Pursuant to the ASC, management has determined that it does not have any uncertain tax positions required to be reported. golf outing 39154 23291 15863 15863 0 39154 23291 15863 15863 15863 X X X false false false false false false false false false FRANK X CARAGHER executive director 284019 0 0 0 0 0 16920 0 14504 0 315443 0 0 0 Edwin Asuta Associate Executive Director 199827 0 0 0 0 0 12255 0 16759 0 228841 0 0 0 Susan Luckman Assistant ED, QC & Planning 163526 0 0 0 0 0 10136 0 16759 0 190421 0 0 0 STACEY SHULTZ Asst Exec Director - Finance 146680 0 0 0 0 0 8882 0 5942 0 161504 0 0 0 Carolyn Scott Associate Ed/Chief of Staff 184605 0 0 0 0 0 11029 0 0 0 195634 0 0 0 NIXON OLOO Asst Exec Director - clinical 153433 0 0 0 0 0 9370 0 10448 0 173251 0 0 0 SCHEDULE O, SUPPLEMENTAL INFORMATION CORE FORM, PART III; STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS The Arc of Union County (Arc) is a non-profit, non-sectarian 501(c)(3) membership-based organization dedicated to enriching the lives of individuals with intellectual and developmental disabilities (I/DD) and to assist their families in promoting the quality of their care and support. Affiliated with both the New Jersey and National Arc Chapters. The Arc of Union County annually serves approximately 1000 children and adults through a continuum of comprehensive programs geared to assist individuals and their families throughout all stages of their lives, growth and development. The Arc functions as both an advocacy and service agency committed to promoting holistic community integration and independence for children and adults with Intellectual disabilities and other comorbidities across the life span including early childhood, educational, social, residential, vocational and family domains. The Arc uses its functions to promote quality of life for people with disabilities through meaningful choices and options for persons served. The Arc holds distinguished accreditation from the Commission on Accreditation of Rehabilitation Facilities (CARF). HISTORY The Arc of Union County was founded in 1949 by parents of children with disabilities who wanted to ensure their children has a safe and comfortable home for their present and future life that would serve and advocate for them. Services The Agency provides services regulated under, Department of Children and Family Services, U.S. DOL Wage and Hour Division Special Minimum Wage Rates under Section 14(C), WFNJ/NJLWD, and WIOA. The Agency is a DDD/Medicaid Approved Provider, qualified and prepared to deliver various services routinely and on an emergency basis: Assistive Technology, Behavioral Management, Career Planning, Cognitive Rehabilitation, Community Based Supports, Community Inclusion Services, Day Habilitation. Individual Supports, Interpreter Services, Natural Supports Training, Occupational Therapy, Physical Therapy, Prevocational Training, Respite, Respite (camp), Speech, Language, Hearing Therapy. Supported Employment -Individual, Supported Employment - Small Group, Transportation. 1. Family Support Services: Respite Services, On- And Off-Site Recreational Activities, Day Camp, After Work Supports, and Hotel Respite, and Recreational Programs. 2. Children Services includes: Add Developmental Day Care, Early Intervention Programs, in home Respite, In-Home Behavioral/PT/OT/Speech Supports, Saturday Program, After School, and Camp. 3. Residential Services: Residential Support Professional provides a safe, secure, and dependable support and assistance in areas that are necessary for individuals to achieve full social inclusion, independence, personal and economic well-being. Trained staff teaches and monitors skills development and provides support and mentoring for all service recipients through a person centered approach. Assure the individuals' safety, health, and access into the community, and provide recreational opportunities, opportunities to advance in their life skills, and ongoing trainings. The Arc's core values have created a culture that supports inclusive and quality life experiences for individuals served and encourages their independence, self-determination and active participation in the community. The Group homes are person-centered, ensure respect, present and encourage choices, and help individuals to attain their highest potential. 4. Adult Day Services Day Services: The Arc of Union Day habilitation programming designed to promote the best interests of each individual. The major emphasis of the agency's Day Habilitation is to provide education and training to acquire the skills and experience needed to participate in the community, consistent with the participant's person-centered Service Plan. Adult Day Habilitation programs include specialized services, including Behavior Support programs, Behavioral Health Support Programs, Healthcare Support Day Programs, and Social Day Programs. Medical Support Program focuses on individuals with medical/health care concerns and provides habilitation, community inclusion, enriched daily activities, and physical therapy services. Programming for individuals with behavioral challenges is similar to our Day Habilitation Services that do not offer a medical or behavioral support component, but put much emphasis on behavioral strategies. Behavioral and Mental Health Supports Day Program, which integrates Mental Health and Behavioral Services. While the main service is day habilitation, the program provides mental health, behavioral health and dementia treatment and longer-term supportive services to improve the overall well-being of individuals, families and the community. Adult Days Programs offers pre-vocational training and opportunities for individuals to develop work skills through volunteering and job sampling with staff supports throughout the duration of their participation. 5. Workforce Development and Supported Employment Services: Provides an expansive Workforce Development segment offering high quality Job Evaluations, pre-placement job training, job placement and supported employment opportunities to service recipients. Programming enhances service recipients' job skills to advance their knowledge towards competitive employment. Trained and qualified professionals constantly evaluate strengths, priorities, needs, abilities and capabilities of service recipients. Assists program participants to achieve their career and learning goals. System promotes acquisition of skills including advancement of professional skills for securing employment, leadership development skills, entrepreneurial skills, and financial literacy. The programs promote growth and offer guidance to those served through coaching and mentoring. 6. Clinical Services: Provides evidence-based clinical supports to the service recipients. The clinical supports includes nursing, mental health stabilization, therapy/counseling, nutrition, physical therapy, behavioral services, etc. The services are delivered in a manner consistent with the person-centered goals of each service recipient. 7. Guardianship Services: Lifetime Support Inc. is a non-profit corporation sub entity of the Arc of Union, which provides guardianship services to the service recipients who do not have guardians. Guardianship services provides protection for the individual's interests and rights while also assisting the individuals in determining their needs, assessing the quality of care received and promoting their health and happiness. Guardianship services also maximize the individual's autonomy and self determination. 8. Payeeship/Social Security: The Arc of Union County serves as the Social Security Representative Payee for all individuals receiving residential services from this agency. This is to support individuals to maintain Medicaid eligibility by managing and monitoring individual fund accounts; to assure timely payment of the individual's contribution towards the cost of care and other financial obligations; and, to promote a safe and comfortable residence in a Medicaid fee for service environment. 9. Self-Advocacy Projects: The agency provides coordination of Self Advocacy events through Arc AEROs for service recipients. Individuals and their family members are encouraged to take active advocacy roles with the state to facilitate the best possible outcomes. The programming supports persons served in advocating for themselves and accessing their rights as citizens. 10. Civic Education: The agency staff educates service recipients on their civic rights and obligations and supports the service recipients as needed to maximize their potential during local, state, and national election periods. SCHEDULE O, SUPPLEMENTAL INFORMATION, CON'T. CORE FORM, PART III; STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS, CON'T. 11. Individualized Support Plan Services: Plan Development services addressing the individual's rights, requests, and needs. Defines the interests and needs of the service recipient and assists the service recipients to achieve their maximum potential and life choices. 12. Ongoing Accessible Community Services: The residences promote a safe, secure, and dependable environment necessitating a higher quality of life for service recipients, and maintain a positive and stimulating therapeutic environment for service recipients and employees. Service recipients achieve full social inclusion, independence, personal and economic well-being as approved by the Individual Service Plan (ISP). 13. Professional Development Training Services: Provides several trainings to our staff and external community of service providers, enhancing staff skills and competencies in providing high quality services for persons with disabilities. Continued professional development throughout an employee's career in the organization is encouraged. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 THE ORGANIZATION HAS A NOMINATING COMMITTEE COMPRISED OF CERTAIN DIRECTORS WITH THE POWER TO ELECT THE INDIVIDUALS OF THIS ORGANIZATION'S BOARD OF DIRECTORS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING INDIVIDUAL OF ITS FULL GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING ITS DIRECTOR OF FINANCE, DIRECTOR OF ACCOUNTING, SPECIAL PROJECT ACCOUNTANT AND VARIOUS OTHER INDIVIDUALS WITHIN THE ORGANIZATION ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL DIRECTORS ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY. ALL DIRECTORS ARE REQUIRED TO REPORT A POTENTIAL CONFLICT OF INTEREST, WHICH MIGHT INFLUENCE OR APPEAR TO INFLUENCE JUDGEMENT OR ACTIONS, TO THE BOARD PRESIDENT OR THE ORGANIZATION'S MANAGEMENT STAFF. ANY DISCLOSURES BY DIRECTORS ARE REVIEWED AND ANY POTENTIAL CONFLICTS ARE THEREAFTER DISCUSSED WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE ACTIONS TAKEN BY THE BOARD OF DIRECTORS ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN INDIVIDUALS DISCLOSED ON THIS FORM 990, INCLUDING THE EXECUTIVE DIRECTOR. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. INDIVIDUALS OF THE BOARD OF DIRECTORS ARE INDEPENDENT AND FREE FROM ANY CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WERE REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE BOARD OF DIRECTORS AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE COMPENSATION AND BENEFITS OF OTHER INDIVIDUALS DISCLOSED IN THIS FORM 990 ARE REVIEWED ON AN ANNUAL BASIS BY THE EXECUTIVE DIRECTOR WITH ASSISTANCE FROM THE DIRECTOR OF HUMAN RESOURCES IN CONJUNCTION WITH EACH INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. THE ANNUAL BUDGET, WHICH INCLUDES ANNUAL COMPENSATION FOR OFFICERS AND OTHER EMPLOYED INDIVIDUALS WITHIN THE ORGANIZATION, IS REVIEWED ANNUALLY BY THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD; THEREAFTER APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART VII, SECTION A, COLUMN B CERTAIN OFFICERS AND DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER RELATED ORGANIZATION'S WITHIN THE AGENCY. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD DIRECTORS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK TO THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS DIRECTORS OF OTHER RELATED ORGANIZATIONS WITHIN THE AGENCY, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990 FOR PAID OFFICERS REFLECT THE TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE AGENCY; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XI; Line 9 Prior to July 1, 2022, the Arc provided educational services via the Kohler Academy (the "School") under the guidelines of the New Jersey State Department of Education ("DOE"). As of July 1, 2022, the operations of the School were transferred to a third party and the Arc no longer operates the School. In conjunction with the transfer and in accordance with DOE regulations, ninety days after the transfer, the net assets of the School ($445,081 as of June 30, 2022) became payable to the sending districts. Accordingly, during the year ended June 30, 2023, the balance was reclassified from net assets to a liability. In accordance with DOE regulations, the Agency is required to prepare a calculation allocating the total liability to the sending districts. As of the date of these consolidated financial statements, the Agency has not yet submitted the calculation to the DOE. Upon submission, it will be subject to DOE review and approval. The amount payable to the sending districts has been reflected as accounts payable and accrued expenses in the consolidated statement of financial position and other expenses on the consolidated statement of functional expenses. CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEAR ENDED JUNE 30, 2023. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. CORE FORM, PART XII; QUESTION 3 THIS ORGANIZATION ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE AND ISSUE AN AUDIT UNDER THE UNIFORM GUIDANCE. LIFETIME SUPPORT INC 70 DIAMOND ROAD SPRINGFIELD NJ 07081 621745057 GUARDIANSHIP NJ 501(C)(3) 10 ARC OF UNION false ARC HOUSING OF UNION COUNTY INC 70 DIAMOND ROAD SPRINGFIELD NJ 07081 223183087 HUD HOUSING NJ 501(C)(3) 10 ARC OF UNION false ARC HOUSING OF UNION COUNTY II INC 70 DIAMOND ROAD SPRINGFIELD NJ 07081 223261897 HUD HOUSING NJ 501(C)(3) 10 ARC OF UNION false false false false false false false false false false false false false false true true false false true true Schedule R , Part V THIS ORGANIZATION IS THE TAX-EXEMPT PARENT ORGANIZATION of The Arc of Union County, Inc. and Related Organizations (the "Agency"). THIS ORGANIZATION ROUTINELY PAYS EXPENSES FOR VARIOUS AFFILIATES WITHIN THE AGENCY IN THE ORDINARY COURSE OF BUSINESS. THESE RELATED PARTY TRANSACTIONS ARE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND ITS AFFILIATES. THESE ENTITIES WORK TOGETHER TO PROVIDE community - based programs and services designed to support developmentally disabled people in their quest for a life with dignity and respect.