2024-09-25T21:46:11-05:00 2023-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2022-10-01 596213381 PALM BEACH HABILITATION CENTER INC PALM 5619658500 4522 SOUTH CONGRESS AVENUE PALM SPRINGS FL 33461 JOHN PETERS CFO 5618423213 2024-09-25 1 1 RICHARD JUBACK P00630706 5617989988 2024-09-25 2022 2024-08-08 14:25:15Z PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BEACH FL 33404 1905856 0 X WWW.PBHAB.COM X 1959 FL OUR MISSION IS TO PROMOTE AND PROTECT THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND TO ACTIVELY SUPPORT THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. X 8 8 0 0 0 0 1281023 778281 762297 953980 1324 0 33017 99667 2077661 1831928 6278 35614 0 0 898977 0 0 0 0 446819 1796314 1352074 1831928 725587 0 6857607 1219993 1294048 0 5563559 1219993 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 953980 35614 953980 RESIDENTIAL:SUPPORTED LIVING - PROVIDE SUPPORT AND SERVICES NECESSARY FOR INDIVIDUALS TO LIVE ON THEIR OWN IN THE COMMUNITY.RESIDENTIAL SERVICES PROVIDES COMMUNITY-BASED HOMES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. THESE HOMES ARE DESIGNED TO HELP ADULTS OVER THE AGE OF 21 LEARN TO LIVE ON THEIR OWN BY ACQUIRING NEW SKILLS WHICH ENHANCE THEIR QUALITY OF LIFE AND HELP THEM ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENCE. THE ARC CURRENTLY OPERATES THE FOLLOWING RESIDENCES:1. JB'S RANCH2. BABETTE WOLFF RESIDENCE3. AMY'S HOUSE 877948 99667 TRAINING PROGRAMS AND COMMUNITY EMPLOYMENT:STEPS - SPECIALIZED TRAINING ENCOURAGING PARTICIPATION & SOCIALIZATION STEPS OFFERS SMALL GROUPS/STAFF RATIOS AND EACH PARTICIPANT HAS A CUSTOMIZED PLAN TO THEIR DAY. EXAMPLES OF PROGRAMMING OFFERED INCLUDE ARTS AND CRAFTS, COMMUNITY OUTINGS, VIRTUAL CLASSES, PHYSICAL FITNESS OPPORTUNITIES, AND MORE. STEPS HAS A FOCUS ON: ENGAGEMENT WITH PEERS, INTEGRATION WITH PEOPLE OF ALL DIFFERENT ABILITIES, COMMUNITY INVOLVEMENT, PERSONAL CHOICE, AND HEALTHY HABITS. FOOD SERVICE TRAINING (TJ'S CAFE) - PROVIDES SKILLS TRAINING TO PREPARE PARTICIPANTS TO OBTAIN JOBS IN THE FOOD SERVICES INDUSTRY. TO SUPPORT OUR ENTREPRENEUR EFFORTS, WE DEVELOPED A CATERING MENU TO OFFER FURTHER TRAINING AND EXPOSURE TO THE PUBLIC ALONG WITH CATERING EVENTS. PRE PLACEMENT TRAINING (PPT) - THIS TRAINING INCLUDES INSTRUCTION ON INTERVIEWING SKILLS AND TECHNIQUES FOR OBTAINING JOBS AND COMPLETING JOB APPLICATIONS, MANAGING EMPLOYER INITIAL CONTACTS, HANDLING CONFLICTS AT THE WORKPLACE, UTILIZING COMMUNITY RESOURCES, NAVIGATING PUBLIC TRANSPORTATION AND BENEFITS PLANNING. ON THE JOB TRAINING (OJT) - PROVIDES AN OPPORTUNITY FOR THE PARTICIPANTS. THE TRAINEE INTERACTS ON A REGULAR BASIS WITH EMPLOYEES WHO DO NOT HAVE DISABILITIES, HOLD A REGULAR POSITION, AND ARE PAID NO LESS THAN MINIMUM WAGE. THE EMPLOYER MENTORS A PERSON WITH A DISABILITY, HELPING THEM DEVELOP THE SKILLS NEEDED TO REALIZE THEIR CAREER GOALS.CUSTOM PRODUCTION SOLUTIONS - PROVIDES WORK TRAINING USING PAID WORK FROM CONTRACTS WITH LOCAL BUSINESSES.EMPLOYMENT SERVICES - PROVIDES JOB PLACEMENT ASSISTANCE, JOB COACHING AND FOLLOW ALONG SERVICES TO INDIVIDUALS THAT ARE EMPLOYED IN COMMUNITY SETTINGS.SUPPORTED EMPLOYMENT - PROVIDES LONG TERM SUPPORT TO INDIVIDUALS WHO HAVE EARNED JOBS IN COMMUNITY BASED BUSINESSES.YOUTH SERVICES - PBHC IS PARTNERED WITH VINCEREMOS TO PROVIDE JOB EXPLORATION COUNSELING, WORK-BASED LEARNING EXPERIENCES AND WORKPLACE READINESS TRAINING IN A NONTRADITIONAL SETTING.CREW2U - MEN AND WOMEN WITH DISABILITIES ARE EMPLOYED AT MINIMUM WAGE OR BETTER TO PERFORM CONTRACTED JANITORIAL WORK IN PALM BEACH COUNTY AND LOCAL BUSINESSES.VOCATIONAL REHABILITATION - UNDER CONTRACT WITH THE FLORIDA DIVISION OF VOCATIONAL REHABILITATION, ASSESSMENT AND TESTING OF INDIVIDUALS TO DETERMINE POTENTIAL JOB GOALS TO ASSIST THE INDIVIDUALS IN OBTAINING A JOB IN THE COMMUNITY. STARS - SENIOR PROGRAMS PROVIDING SOCIALIZATION AND RECREATIONAL ACTIVITIES FOR RETIREMENT AGE INDIVIDUALS. 1831928 1 1 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 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN PETERS 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 KURT GEHRING CHAIR 1.00 X X 0 0 0 DAVID APPLEBAUM TREASURER 1.00 X X 0 0 0 TARA EVANS SECRETARY 1.00 X X 0 0 0 RICHARD GAFF BOARD MEMBER 1.00 X 0 0 0 CAROL HOCHSTAEDT BOARM MEMBER 1.00 X 0 0 0 MELANIE JACOBSON BOARM MEMBER 1.00 X 0 0 0 MICHELLE MARTIN-CARR TRUSTEE 1.00 X 0 0 0 DEBRA RUEDISILI TRUSTEE 1.00 X 0 0 0 RUSSELL GREENE CFO 40.00 X 0 146935 0 ELLEN PERRY MARSHALL COO 40.00 X 0 144448 0 KIMBERLY MCCARTEN FORMER CEO 40.00 X 0 299039 0 0 590422 0 0 1 1 0 0 726313 51968 778281 CLIENT FEES & SERVICES 624310 953980 953980 953980 173595 73928 99667 99667 1831928 1053647 0 0 35614 35614 PROGRAM EXPENSES 1796314 1796314 1831928 1831928 0 0 1900 1598 1493382 1218395 779294 6803 0 4024688 551540 6857607 1219993 302945 320176 670927 0 1294048 0 X 5331032 572487 232527 647506 5563559 1219993 6857607 1219993 X 0 -4343566 X X 0 1 X 1 0 X 5791170 4142241 3437807 4095710 1247065 18713993 5791170 4142241 3437807 4095710 1247065 18713993 18713993 73202 23208 1032 2144 1324 100910 18814903 0.99460 0.99160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 ADMINISTRATION EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2023 AND 2022. THE ARC, SEAGULL, AND PBHC ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. 1 FINANCIAL SUPPORT AND TRAVEL ASSISTANCE 25 35614 FMV FINANCIAL SUPPORT AND TRAVEL ASSISTANCE. PART I, LINE 2 THIS ORGANIZATION IS A PASS-THROUGH ENTITY FOR FUNDS GIVEN TO GRANTEES. ONCE FUNDS ARE DISTRIBUTED TO GRANTEES, THERE ARE NO MONITORING PROCEDURES APPLIED. 0 0 0 0 0 0 0 0 0 KIMBERLY MCCARTEN FORMER CEO 0 299039 0 0 0 0 0 0 0 0 0 299039 0 0 GRANTS AND ACCOUNTS RECEIVABLE 2022-10-01 318878 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) LAND, PROPERTY AND EQUIPMENT 2022-10-01 4024688 BOOK VALUE 590883386 THE ARC OF PALM BEACH COUNTY 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 501(C)(3) 0 0 0 0 FORM 990, REASONABLE CAUSE EXPLANATION FOR THE LATE FILING: IN RESPONSE TO IRS LETTER 2694C RECEIVED ON SEPTEMBER 10, 2024, THE ORGANIZATION IS PROVIDING A REASONABLE CAUSE EXPLANATION FOR THE LATE FILING OF FORM 990 FOR THE TAX YEAR ENDING SEPTEMBER 30, 2023. DESPITE EFFORTS TO FILE ON TIME, THE E-FILING WAS REJECTED ON JULY 31, 2024, DUE TO A MISMATCH IN THE IRS DATABASE FOR THE TAX PERIOD ENDING DATE. THE ORGANIZATION IMMEDIATELY CONTACTED THE IRS E-FILE HELP DESK, WHICH ESCALATED THE ISSUE TO THE IRS 990 GROUP FOR RESOLUTION. AFTER THE IRS RESOLVED THE ISSUE, THE ORGANIZATION SUCCESSFULLY E-FILED THE RETURN. TO ENSURE COMPLIANCE WHILE AWAITING RESOLUTION, THE ORGANIZATION SUBMITTED A PAPER FILING IMMEDIATELY AFTER THE REJECTION NOTICE. THE ORGANIZATION UNDERSTANDS THE REQUIREMENT UNDER THE TAXPAYER FIRST ACT TO ELECTRONICALLY FILE FORM 990 FOR TAX-EXEMPT ORGANIZATIONS. THE LATE FILING WAS NOT WILLFUL OR INTENTIONAL BUT DUE TO A TECHNICAL ISSUE BEYOND THE ORGANIZATION'S CONTROL. WE RESPECTFULLY REQUEST THAT NO PENALTIES BE ASSESSED, CONSIDERING THE ORGANIZATION'S PROMPT ACTIONS TO RESOLVE THE MATTER AND COMPLY WITH FILING REQUIREMENTS. 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. FOR THE CEO, THE LAST YEAR THE PROCESS WAS UNDERTAKEN WAS 2018. FOR THE CFO, THE LAST YEAR IN WHICH THE PROCESS WAS UNDERTAKEN WAS 2020. THE CEO ALSO SERVED ON THE REVIEW COMMITTEE FOR THE CFO. ALL THESE MEETINGS ARE DOCUMENTED WITH MINUTES. 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 XI, LINE 9: TRANSFER OF ASSETS TO THE ARC OF PALM BEACH COUNTY, INC. -4,343,566. 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 R 4343566 NET BOOK VALUE