2024-05-14T12:55:06-05:00 2023-06-30 593204548 JAMES MOORE & COPL 121 EXECUTIVE CIRCLE DAYTONA BEACH FL 321141180 990 2022-07-01 590722785 EASTERSEALS NORTHEAST CENTRAL FLORIDA INC EAST 3862554568 1219 DUNN AVENUE DAYTONA BEACH FL 321143284 BEVERLY JOHNSON PRESIDENT AND CEO 3862554568 2024-05-10 1 BEVERLY JOHNSON 999009999 0 JAMES A HALLERAN P00005496 3862574100 2024-05-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BEVERLY JOHNSON 1219 DUNN AVENUE DAYTONA BEACH FL 321143284 15258297 0 X WWW.EASTERSEALSNECFL.ORG X 1952 FL EASTERSEALS IS CHANGING THE WAY THE WORLD DEFINES AND VIEWS DISABILITY WHETHER PHYSICAL, INTELLECTUAL, EMOTIONAL OR SOCIAL, BY MAKING PROFOUND, POSITIVE DIFFERENCE IN PEOPLE'S LIVES EVERYDAY. 18 18 280 500 0 0 5190013 8557633 6373679 6497773 429 7246 192872 104990 11756993 15167642 159901 463737 0 0 8096935 9667953 0 0 123251 3077785 3636132 11334621 13767822 422372 1399820 7625521 9900135 1784129 2658923 5841392 7241212 X EASTERSEALS IS CHANGING THE WAY THE WORLD DEFINES AND VIEWS DISABILITY WHETHER PHYSICAL, INTELLECTUAL, EMOTIONAL OR SOCIAL, BY MAKING PROFOUND, POSITIVE DIFFERENCE IN PEOPLE'S LIVES EVERYDAY. 0 1 12315293 449906 6499651 DIRECT SERVICES TO THE DISABLED -EXPENSES ASSOCIATED WITH ACTIVITIES OR PROGRAMS CONDUCTED FOR THE PURPOSE OF PROVIDING PHYSICAL, EMOTIONAL, REHABILITATIVE, OR OTHER ASSISTANCE TO INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES. THIS INCLUDES BOTH CLIENT AND COMMUNITY SERVICES. 159585 PUBLIC HEALTH EDUCATION -EXPENSES ASSOCIATED WITH PROGRAMS CONDUCTED FOR THE PURPOSE OF INFORMING THE GENERAL PUBLIC ABOUT WAYS TO RECOGNIZE AND DEAL WITH INDIVIDUALS WITH DISABILITIES.PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO, PUBLICATIONS, SPEAKERS, HEALTH EXHIBITS, TEACHER-TRAINING PROGRAMS AND HEALTH RELATED SURVEY. 31917 PROFESSIONAL EDUCATION AND TRAINING -EXPENSES ASSOCIATED WITH ACTIVITIES OR PROGRAMS DESIGNED TO IMPROVE THE KNOWLEDGE, SKILLS AND PROFESSIONAL JUDGEMENT OF PHYSICIANS, NURSES, THERAPISTS AND OTHERS ENGAGED IN HEALTH WORK BY KEEPING THEM ABREAST OF NEW MEDICAL ADVANCEMENTS, TECHNIQUES, ETC.ALSO INCLUDES COSTS INCURRED WHILE ENDEAVORING TO ENLARGE THE NUMBER AND QUALITY OF HEALTH CARE PROFESSIONALS. 13831 13831 CAMP CHALLENGE AND OTHER INDIVIDUAL ASSISTANCE. 13831 13831 12520626 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 280 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MELISSA CHESLEY 3862554568 1219 DUNN AVENUE DAYTONA BEACH FL 321143284 STEVE SEVIGNY CHAIR 1.50 X X 0 0 0 MELISSA BURT DEVRIESE CHAIR ELECT / VICE CHAIR 1.50 X X 0 0 0 PAUL SCHANDEL VICE CHAIR 1.50 X X 0 0 0 ED DIMAYUGA VICE CHAIR 1.50 X X 0 0 0 HOLLY ZITZKA TREASURER 1.50 X X 0 0 0 NANCY-ELLEN OTTE SECRETARY 1.50 X X 0 0 0 JIM BAROCAS DIRECTOR 1.00 X 0 0 0 SHERYL COOK DIRECTOR 1.00 X 0 0 0 ANGIE GIANINI DIRECTOR 1.00 X 0 0 0 STEVE MACH DIRECTOR 1.00 X 0 0 0 STACI TRAMONT DIRECTOR 1.00 X 0 0 0 ANDREW YOUNG DIRECTOR 1.00 X 0 0 0 MATT BIRNIE DIRECTOR 1.00 X 0 0 0 PETE GAMBLE DIRECTOR 1.00 X 0 0 0 ASHLEY LEONHARDT LEE DIRECTOR 1.00 X 0 0 0 DON SCIOTTO DIRECTOR 1.00 X 0 0 0 LINDA WEBSTER-DUBEA DIRECTOR 1.00 X 0 0 0 STEPHANIE WOHLFORD BENEDICT DIRECTOR 1.00 X 0 0 0 BEVERLY JOHNSON PRESIDENT AND CEO 40.00 X 133180 0 3995 MELISSA CHESLEY VP AND CFO 40.00 X 88738 0 2662 221918 0 6657 1 0 0 0 STRATEGIES INC 4647 CLYDE MORRIS BLVD STE 501 PORT ORANGE FL 32119 BEHAVIORAL THERAPY 204619 PEDIATRIC THERAPY OF ORMOND 16 BLACKWATER WAY ORMOND BEACH FL 32174 PEDIATRIC THERAPY 154035 SPEECH WORKS PEDIATRIC THERAPY 1 OAKWOOD BLVD STE 130 HOLLYWOOD FL 33020 PEDIATRIC THERAPY 123506 TALK OF THE TOWN SPEECH 56 WATER STREET ST AUGUSTINE FL 32084 SPEECH THERAPY 111902 FIRST STEP THERAPY 1200 N CENTRAL AVE STE 110 KISSISSIMMEE FL 34741 PEDIATRIC THERAPY 111267 6 14645 31859 7791155 719974 4499 8557633 MEDICAL REHABILATION REVENUE 624100 5437928 5437928 MEDICAID SERVICE REVENUE 624100 986721 986721 RENTAL REVENUE 531120 73124 73124 6497773 7130 7130 3916 0 3916 3916 3916 116 0 116 116 116 189814 31859 90655 99159 99159 RECORDS FEE 900099 1878 1878 MISC. REVENUE 900099 37 37 1915 15167642 6499651 0 110358 X 449906 449906 13831 13831 269188 102531 156676 9981 7890625 7459919 386673 44033 90255 90255 808478 763416 40335 4727 609407 566188 39267 3952 65883 56964 7977 942 59608 59608 49815 49815 1636000 1351679 252293 32028 18650 17269 958 423 176761 163676 9079 4006 114984 99418 13922 1644 602728 541440 56471 4817 111556 106663 4637 256 49184 21864 24642 2678 13523 11198 2169 156 48924 48924 177124 147692 27453 1979 64987 55534 8303 1150 PROGRAM SUPPLIES 320221 296517 16447 7257 SMALL EQUIPMENT AND MAI 72569 64039 7762 768 OTHER OPERATING EXPENSE 36310 24583 9273 2454 BAD DEBT EXPENSE 17305 17305 13767822 12520626 1123945 123251 182617 75331 3984118 1160980 116767 2882835 1450063 1733757 83127 96144 5924217 2740966 1808829 3183251 750163 0 17674 7625521 9900135 818209 1332272 467884 73230 0 498036 485927 0 767494 1784129 2658923 X 4623051 6607267 1218341 633945 5841392 7241212 7625521 9900135 1399820 0 X 0 1 X 1 1 1 X 3295151 3270523 5955237 5190013 8557633 26268557 3295151 3270523 5955237 5190013 8557633 26268557 26268557 10891 25472 10992 429 11046 58830 99159 99159 61001 73103 89659 94163 37 317963 26744509 30341153 0.98220 0.97980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 61,001. 2019 AMOUNT: $ 73,103. 2020 AMOUNT: $ 89,659. 2021 AMOUNT: $ 94,163. 2022 AMOUNT: $ 37. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 49815 49815 0 PART II-B, LINE 1: EASTERSEALS HAS A MONTHLY CONTRACT WITH LOBBYING FIRMS & AFFILIATES TO IMPROVE GOVERNMENT RELATIONS WITH THE GOAL TO INCREASE FUNDING PROGRAMS. WE HAVE A GLOBAL RESPONSIBILITY TO THE CLIENTS WE SERVE TO HELP OUR LEADERS UNDERSTAND THEIR CHALLENGES AND THE BARRIERS THEY FACE TO APPROPRIATE CARE. MUCH OF WHAT WE PAY FOR IS THIS ADVOCACY WORK FOR THE BETTERMENT OF OUR CLIENTS. FOR FISCAL YEAR 6/30/2023, THE ORGANIZATION'S LOBBYING CENTERED ON ISSUES WITH APPROPRIATIONS AND PERSONS WITH DISABILITIES AS WELL AS EXPANDING THE PLAY PROJECT. 1218341 520713 2879 1107988 633945 1221398 -3057 1218341 1178639 42759 1221398 1185566 -6927 1178639 1180702 4864 1185566 0.07890 0.92110 0 0 862550 862550 3938265 1874717 2063548 56482 24539 31943 1052696 841710 210986 14224 14224 3183251 CAPITAL LEASE LIABILITY 767494 767494 X 15266553 12755 12755 15253798 -86156 -86156 15167642 13866733 12755 86156 98911 13767822 0 13767822 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FLORIDA STATUTES, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2023. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. TAX RETURNS FOR THE ORGANIZATION FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE ORGANIZATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: NONCASH DONATED GOODS REPORTED ON 990 PART VIII 4,499. SPECIAL EVENT EXPENSES REPORTED ON 990, PART VIII -90,655. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON 990, PART VIII 90,655. NONCASH DONATED GOODS REPORTED ON 990 PART VIII -4,499. OVER THE EDGE 146660 146660 32525 20506 BOOTS & PEARLS 75013 31859 43154 4499 8000 25125 221673 31859 189814 4499 40525 45631 90655 99159 1 CENTER FOR THE VISUALLY IMPAIRED 1187 DUNN AVENUE DAYTONA BEACH FL 32114 592938258 501(C)(3) 27967 0 CFAB SUBCONTRACTOR DISABILITY SOLUTIONS FOR INDEPENDENT LIVING 119 S PALMETTO AVE STE 180 DAYTONA BEACH FL 32114 201755435 501(C)(3) 65522 0 CFAB SUBCONTRACTOR EASTERSEALS FLORIDA 2010 CROSBY WAY WINTER PARK FL 32792 590637848 501(C)(3) 110063 0 PLAY SUBCONTRACTOR EASTERSEALS SOUTHWEST FLORIDA 350 BRADEN AVE SARASOTA FL 34243 590638490 501(C)(3) 183804 0 PLAY SUBCONTRACTOR SMA HEALTHCARE FOUNDATION 225 FENTRESS BLVD STE A DAYTONA BEACH FL 32114 593496645 501(C)(3) 37800 0 CFAB SUBCONTRACTOR EASTERSEALS SOUTH FLORIDA 1475 NW 14TH AVE MIAMI FL 33125 590722783 501(C)(3) 24750 0 PLAY SUBCONTRACTOR 6 0 DISABILITY CONFERENCE AND HURRICANE VICTIM ASSISTANCE 11 13831 PART I, LINE 2: FOR ALL OF THE SUBGRANTS, THE ORGANIZATION REQUIRES MONTHLY REPORTING. IN THE CASE OF THE CFAB SUBGRANTS, MONITORING TAKES PLACE TWICE A YEAR. THE AMOUNT OF GRANT ASSISTANCE PROVIDED IS BASED ON PREDETERMINED CRITERIA THAT IS CONTAINED WITHIN A CONTRACT OR MOU WITH EACH ORGANIZATION. FORM 990, PART I, LINE 6 VOLUNTEERS INCLUDE INDIVIDUALS THAT SERVE ON OUR BOARD OF DIRECTORS (GOVERNANCE), INDIVIDUALS AND GROUPS THAT PARTICIPATE IN SPECIAL EVENTS (FUNDRAISING), MAINTENANCE AND REPAIR PROJECTS, AND ASSISTING WITH PROGRAMS AND ADMINISTRATIVE WORK. THERE IS NO COMPENSATION, BENEFITS OR DISCOUNTS TO OUR SERVICES PROVIDED TO THESE VOLUNTEERS. FORM 990, PART III, LINE 3 THE EASTERSEALS CHARTER SCHOOL WAS TERMINATED JUNE 29, 2023. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL MEET AT THE CALL OF THE CHAIRMAN. IT SHALL HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD ON NON-POLICY AND EMERGENCY MATTERS BETWEEN BOARD MEETINGS, PROVIDED THAT SUCH AUTHORITY SHALL NOT OPERATE TO CIRCUMVENT THE RESPONSIBILITY AND AUTHORITY VESTED IN THE BOARD AND ITS OTHER COMMITTEES BY THESE BYLAWS. ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED WITHIN THREE WORKING DAYS TO THE BOARD IN WRITING AT ITS NEXT MEETING. THIS COMMITTEE SHALL CONTINUOUSLY REVIEW THE COMPLIANCE OF EASTERSEALS NORTHEAST CENTRAL FLORIDA WITH ALL STANDARDS OF AFFILIATION SET BY EASTERSEALS. IN THE ABSENCE OF EXISTING STANDARDS IN A GIVEN AREA, IT MAY FORMULATE AND RECOMMEND ADOPTION OF STANDARDS TO THE BOARD. IT SHALL ALSO STUDY AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING THE ORGANIZATIONAL STRUCTURE OF EASTERSEALS NORTHEAST CENTRAL FLORIDA, INCLUDING RECOMMENDING TO THE BOARD WRITTEN POLICIES WITH RESPECT TO BENEFITS AND CONDITIONS OF EMPLOYMENT AND FOR ASSISTING THE PRESIDENT IN MAINTAINING SOUND PROGRAMS OF PERSONNEL ADMINISTRATION AND STAFF DEVELOPMENT FOR EMPLOYEES. IT SHALL FURTHER HAVE RESPONSIBILITY FOR REVIEWING AND MAKING RECOMMENDATIONS TO THE BOARD WITH REGARD TO THE MEMBERSHIP AGREEMENT BETWEEN EASTERSEALS NORTHEAST CENTRAL FLORIDA AND EASTERSEALS NATIONAL HEADQUARTERS. EXECUTIVE COMMITTEE SHALL ALSO HAVE RESPONSIBILITY FOR REVIEWING AND RECOMMENDING AMENDMENTS TO THE BYLAWS OF EASTERSEALS NORTHEAST CENTRAL FLORIDA AND FOR CLARIFYING AND INTERPRETING THESE BYLAWS TO THE BOARD AND ITS COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B EASTERSEALS NORTHEAST CENTRAL FLORIDA, INC. ("EASTERSEALS") USES THE FOLLOWING PROCESS FOR PREPARATION AND REVIEW OF THE IRS FORM 990: 1. PRIOR TO FILING THE FORM 990 EACH YEAR, THE CFO SHALL REVIEW THE DRAFT FORM 990. 2. AFTER THE CFO'S REVIEW AND PRIOR TO FILING THE FORM 990 EACH YEAR, THE DRAFT FORM 990 SHALL BE SENT TO ALL MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE SHALL INCLUDE THE REVIEW OF THE DRAFT FORM 990 ON A MEETING AGENDA. THE MINUTES OF THE AUDIT COMMITTEE SHALL RECORD THE TIMING AND NATURE OF THAT REVIEW. 3. MINUTES OF THE AUDIT COMMITTEE AND ANY REVIEW COMMENTS SHALL BE PRESENTED AT THE NEXT SCHEDULED MEETING OF THE BOARD OF DIRECTORS. A COPY OF THE FORM 990 SHALL BE AVAILABLE TO EACH PERSON SERVING ON THE BOARD OF DIRECTORS. 4. THE CFO SHALL BE RESPONSIBLE FOR TIMELY FILING OF THE FORM 990 TO THE INTERNAL REVENUE SERVICE. THE CFO SHALL ALSO BE RESPONSIBLE FOR SUBMITTING AN ELECTRONIC COPY OF THE FORM 990 TO ITS NATIONAL HEADQUARTERS IN A TIMELY MANNER. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. IN ADDITION, OFFICERS, DIRECTORS, AND ALL EMPLOYEES MUST COMPLY WITH THE ORGANIZATION'S ETHICAL CODE OF CONDUCT. THESE REQUIREMENTS ARE SPECIFICALLY MONITORED FOR COMPLIANCE BY THE BOARD OF DIRECTORS AND MANAGEMENT AND USED TO IDENTIFY AND DISCLOSE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A SEVERAL DIRECTORS SERVE ON THE PERFORMANCE AND COMPENSATION COMMITTEE WITH THE CHARGE OF EVALUATING THE PERFORMANCE AND COMPENSATION OF THE CEO. THE COMMITTEE TAKES INTO CONSIDERATION COMPENSATION COMPILED BY THE NATIONAL EASTERSEALS OFFICE AND CONSIDERS THE LOCAL COMPENSATION OF SIMILAR CEO'S. THE COMMITTEE PRESENTS ITS EVALUATION AND RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR THEIR INPUT AND ULTIMATE DECISION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES-PROGSERV-990: PROGRAM SERVICE EXPENSES 1,351,679. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,351,679. OTHER FEES-MNGMNT-990: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 252,293. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 252,293. OTHER FEES-FNDRSNG-990: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 32,028. TOTAL EXPENSES 32,028.