2025-11-17T16:03:56-06:00 2025-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-07-01 231679102 THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES INC ARCO 6108498076 2289 AVENUE A BETHLEHEM PA 18017 LISA MUSSELMAN CHIEF EXECUTIVE OFFICER 6108498076 2025-11-06 1 0 MELISSA A GRUBE CPA P00102173 6104357489 2025-11-05 2024 2025-03-06 01:10:19Z LISA MUSSELMAN 2289 AVENUE A BETHLEHEM PA 18017 35127751 0 X WWW.ARCOFLEHIGHNORTHAMPTON.ORG X 1975 PA THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) CHAMPIONS A LIFE OF INCLUSION, OPPORTUNITY, AND EQUITY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) THROUGH ADVOCACY, EDUCATION, AND SUPPORTS. ITS VISION IS THAT ALL PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ARE VALUED, RESPECTED, AND FULLY INCLUDED MEMBERS OF THEIR COMMUNITY WITH THE RIGHT TO CHOOSE WHERE THEY LIVE, LEARN, WORK, AND PLAY. 17 17 1074 88 0 0 300075 327464 28071858 32295399 601112 748042 -27466 -25283 28945579 33345622 0 0 0 0 23990382 27748392 0 0 244084 2352539 2789069 26342921 30537461 2602658 2808161 19077897 22408163 1486719 1527544 17591178 20880619 X THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) CHAMPIONS A LIFE OF INCLUSION, OPPORTUNITY, AND EQUITY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) THROUGH ADVOCACY, EDUCATION, AND SUPPORTS. ITS VISION IS THAT ALL PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ARE VALUED, RESPECTED, AND FULLY INCLUDED MEMBERS OF THEIR COMMUNITY WITH THE RIGHT TO CHOOSE WHERE THEY LIVE, LEARN, WORK, AND PLAY. 0 0 1964481 1550928 SPARC:THE SPARC PROGRAM IS BOTH A COMMUNITY-BASED PROGRAM AND A STATE-LICENSED ADULT FACILITY PROGRAM THAT SERVICES ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) IN LEHIGH, NORTHAMPTON, AND SURROUNDING COUNTIES. THE SPARC PROGRAM IS DESIGNED TO PROVIDE OPPORTUNITIES FOR PEOPLE WITH IDD TO EXPLORE INTERESTS, DEVELOP SKILLS, AND PARTICIPATE IN THEIR COMMUNITIES IN A SUPPORTIVE, INCLUSIVE ENVIRONMENT. THE SPARC PROGRAM ADDRESSES EACH PERSON'S UNIQUE NEEDS THROUGH A PERSON-CENTERED APPROACH TO HELP PROGRAM PARTICIPANTS DEVELOP DAILY LIVING SKILLS THROUGH COMMUNICATION, SOCIALIZATION, HABILITATION, AND COMMUNITY INTEGRATION. THE SPARC PROGRAM DELIVERS COMMUNITY PARTICIPATION SUPPORTS (CPS), WHICH OFFERS OPPORTUNITIES FOR PERSONAL GROWTH IN INTEGRATED COMMUNITY SETTINGS. THE SPARC PROGRAM ALSO DELIVERS ADULT FACILITY-BASED SERVICE, WHICH PROVIDES AN ACCESSIBLE ENVIRONMENT WITH ADAPTIVE EQUIPMENT TO BUILD SKILLS AND EXPLORE INTERESTS. PROGRAM PARTICIPANTS CAN CHOOSE TO ENGAGE IN A VARIETY OF OPTIONS BASED ON THEIR ABILITIES AND PERSONAL CHOICE THAT INCLUDES COMMUNITY VOLUNTEERISM, COMMUNITY ACTIVITIES, DAILY LIVING SKILLS, PRE-EMPLOYMENT SKILLS, AND FACILITY-BASED SERVICES. 24515264 30744471 AGENCY WITH CHOICE:THE AGENCY WITH CHOICE (AWC) PROGRAM IS A PERSON-CENTERED PROGRAM BASED ON THE PHILOSOPHY OF SELF-DETERMINATION. THE AWC PROGRAM EMPOWERS PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) IN LEHIGH AND NORTHAMPTON COUNTIES TO ENHANCE THE QUALITY OF THEIR LIVES BY PROVIDING INDIVIDUALS WITH THE OPPORTUNITY FOR CHOICE AND CONTROL OVER THEIR SERVICES AND SUPPORTS; THE PROGRAM IS DESIGNED TO ACKNOWLEDGE THAT EACH PERSON BEST KNOWS THEIR OWN NEEDS AND HOW THOSE NEEDS SHOULD BE MET.AN INDIVIDUAL PARTICIPATING IN THE AWC PROGRAM CAN BE THEIR OWN MANAGING EMPLOYER (ME) OR IDENTIFY A SURROGATE TO ACT ON THEIR BEHALF AS THE ME. THE ME CAN SELECT THE SUPPORT SERVICE PROFESSIONALS (SSPS) AND DIRECT PROVISION OF SERVICES. THE SSP WILL BE HIRED AS AN EMPLOYEE OF THE ARC AS THE EMPLOYER OF RECORD AND THE ARC WILL ASSUME ANY LIABILITIES ASSOCIATED WITH THE EMPLOYMENT, BUT THE DAY-TO-DAY DIRECTION AND CONTROL OF SERVICE ACTIVITIES IS UNDER THE ME'S PURVIEW. 357844 ADVOCACY:THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES ADVOCACY DEPARTMENT PROVIDES FREE RESOURCE COORDINATION, TRAINING, AND INDIVIDUALIZED ADVOCACY SUPPORT FOR INDIVIDUALS WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES (IDD) AND THEIR FAMILIES IN LEHIGH AND NORTHAMPTON COUNTIES. GUIDED BY THE PRINCIPLES OF COLLABORATION, EDUCATION, EMPOWERMENT, AND SELF-ADVOCACY, THE DEPARTMENT STRIVES TO BRIDGE INDIVIDUALS, FAMILIES, AND COMMUNITY PARTNERS TO PERSON-CENTERED PROGRAMS AND SUPPORTS THAT ADDRESS THEIR UNIQUE NEEDS AND PROMOTE LONG-TERM INDEPENDENCE AND INCLUSION.RESOURCES ARE PROVIDED TO INDIVIDUALS AND FAMILIES THROUGH VARIOUS METHODS, INCLUDING COMMUNITY OUTREACH, VIRTUAL WEBINARS, AND DIRECT CONTACT WITH THE ARC BY PHONE OR EMAIL. INDIVIDUALS AND FAMILIES MAY ALSO REQUEST INFORMATION BY COMPLETING THE INTAKE FORM AVAILABLE ON THE ARC'S WEBSITE. 26837589 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 50 0 1 1074 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X LISA MUSSELMAN 6108498076 2289 AVENUE A BETHLEHEM PA 18017 MATTHEW MCCONNELL IMM. PAST PRESIDENT 5.00 X X 0 0 0 GEORGE LEWIS PRESIDENT 5.00 X X 0 0 0 DIANA TIRENDI SECRETARY 5.00 X X 0 0 0 CARRY GERBER VICE PRESIDENT 5.00 X X 0 0 0 JOSEPH MASTRIANI MEMBER AT LARGE 5.00 X 0 0 0 MARGARET CHASE DIRECTOR 5.00 X 0 0 0 SHARON GEROULO TREASURER 5.00 X X 0 0 0 JILL PITTINGER DIRECTOR 5.00 X 0 0 0 SCOTT MITTL DIRECTOR 5.00 X 0 0 0 ED EASTERLY ESQ DIRECTOR 5.00 X 0 0 0 TANYA ALVARADO MEMBER AT LARGE 5.00 X 0 0 0 SHERI LEO DIRECTOR 5.00 X 0 0 0 MUSTAFA JAFFER DIRECTOR 5.00 X 0 0 0 IAN TAUBER DIRECTOR 5.00 X 0 0 0 KATIE WEBER DIRECTOR 5.00 X 0 0 0 STEPHANIE MAKAR DIRECTOR 5.00 X 0 0 0 JOANNE DESTEFON DIRECTOR 5.00 X 0 0 0 KAREN SHOEMAKER FORMER CEO 40.00 X 124413 0 838 SHANNON MILLER CHIEF FINANCIAL OFFICER 40.00 X 146882 0 15386 LISA MUSSELMAN CHIEF EXECUTIVE OFFICER 40.00 X 93340 0 5968 364635 0 22192 2 0 1 0 0 251 134626 192587 327464 LEHIGH & NORTHAMPTON 624100 31970892 31970892 PARTICIPANT FEES 624100 209657 209657 CARBON 624100 74105 74105 BUCKS 624100 22220 22220 MONTGOMERY 624100 18525 18525 32295399 390356 390356 2069594 19732 1719405 12235 350189 7497 357686 357686 25206 134626 50489 -25283 -25283 33345622 32295399 0 722759 459878 459878 24122794 22378726 1581193 162875 67901 67901 1079220 859971 199796 19453 2018599 1844382 160886 13331 51109 51109 390444 196064 192974 1406 25506 25030 476 123336 64494 54891 3951 275991 34441 230080 11470 283214 184000 89400 9814 31283 6134 24711 438 73558 20187 36487 16884 273166 72297 200869 192510 171387 19148 1975 REIMBURSEMENTS 908929 908929 TRANSPORTATION 89484 89484 ASSESSMENTS 33070 33070 MISCELLANEOUS 23734 23734 13735 7093 4631 2011 30537461 26837589 3455788 244084 1620700 21355 976714 3270113 2329469 2804345 252713 318373 3463491 1368597 2251063 2094894 11287184 13676272 360054 222811 19077897 22408163 1085381 1255568 401338 271976 1486719 1527544 X 17576623 20861190 14555 19429 17591178 20880619 19077897 22408163 2808161 481280 0 X X 0 1 X 1 0 X 16978705 20227369 25849969 28032465 32278580 123367088 16978705 20227369 25849969 28032465 32278580 123367088 123367088 77191 85808 211103 338381 390356 1102839 100161 135202 147102 140619 159832 682916 125152843 561726 0.98570 0.98730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 10713448 500000 1100087 12313535 8148390 1500000 1149076 84018 10713448 5312177 2500000 615866 279653 8148390 6472638 -899749 260712 5312177 5170574 1302064 6472638 1.00000 0 0 3463491 1368597 2094894 2094894 MUTUAL FUNDS-QUASI ENDOWMENT 13676272 F 13676272 OPERATING LEASE LIABILITY 222811 DEFERRED COMPENSATION 49165 271976 X 33775793 481280 481280 33294513 51109 51109 33345622 30486352 0 30486352 51109 51109 30537461 PART V, LINE 4: SUPPORT THE OPERATIONS OF THE ORGANIZATION PART X, LINE 2: THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2025 AND 2024. THE ORGANIZATION FILES IRS FORM 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2022. GOLF TOURNAMENT 52858 37564 15294 2950 6844 5500 5644 ONE STEP FORWARD 72328 62623 9705 6914 2790 9943 3 34646 34439 207 207 9697 159832 134626 25206 3157 13758 8290 25284 50489 -25283 0 0 0 0 0 0 0 0 0 SHANNON MILLER CHIEF FINANCIAL OFFICER 146882 0 0 0 0 0 3329 0 12057 0 162268 0 0 0 FORM 990 PART III LINE 1 THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES (THE ARC) WAS STARTED IN 1967 BY A GROUP OF CONCERNED LOCAL FAMILIES WHO SOUGHT NEW OPPORTUNITIES FOR THEIR CHILDREN TO LEAD SUPPORTED, FULFILLING, ENGAGED, INCLUSIVE LIVES AS ACTIVE MEMBERS OF OUR COMMUNITIES. AT THAT TIME, LITTLE WAS KNOWN ABOUT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) AND THERE WAS VIRTUALLY NO SUPPORT OR PROGRAMS TO SERVE PEOPLE WITH DISABILITIES AND THEIR FAMILIES IN THEIR COMMUNITIES. THE ARC'S FOUNDING FAMILIES WERE DETERMINED TO ADVOCATE FOR THEIR CHILDREN AND HELP THEM ACHIEVE THEIR LIFE'S GOALS AS FULLY INCLUDED MEMBERS OF THEIR COMMUNITIES. THESE FOUNDING FAMILIES WERE RESOLUTELY FOCUSED ON HELPING THEIR CHILDREN CONTINUE TO LEARN AND GROW, AND SOON BEGAN GATHERING IN A CHURCH BASEMENT TO PROVIDE SERVICES IN SUPPORT OF THEIR LOVED ONES' CONTINUED DEVELOPMENT AND WELL-BEING. THROUGH THEIR WORK, THE ARC SUPPORTS MORE THAN 1,500 LOCAL INDIVIDUALS WITH IDD AND FAMILIES EACH YEAR THROUGH THEIR SERVICES AND REACHES AN ADDITIONAL 3,500 PEOPLE IN THE COMMUNITY THROUGH OTHER EDUCATIONAL PROGRAMMING. THE ARC PROVIDES A VARIETY OF QUALITY PROGRAMS AND SERVICES TO ASSIST INDIVIDUALS WITH IDD AND THEIR FAMILIES TO LIVE FULL AND PRODUCTIVE LIVES IN THEIR COMMUNITY. THE ARC OF LEHIGH AND NORTHAMPTON COUNTIES IS AFFILIATED WITH THE ARC OF PENNSYLVANIA, THE ARC OF THE UNITED STATES AND LOCAL CHAPTERS OF THE ARC ACROSS PENNSYLVANIA AND THE UNITED STATES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY BOARD MEMBERS AT THE BOARD MEETING FOLLOWING PREPARATION. BOARD MEMBERS RECEIVE A COPY OF FORM 990 VIA EMAIL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON OR BEFORE ELECTION, HIRING OR APPOINTMENT, A FULL, WRITTEN DISCLOSURE OF INTERESTS, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST WILL BE SIGNED. IN THE COURSE OF MEETINGS OR ACTIVITIES, DISCLOSURE WILL BE MADE OF ANY INTERESTS IN A TRANSACTION OR DECISION WHERE BUSINESS OR OTHER NONPROFIT AFFILIATIONS, FAMILY, EMPLOYER AND/OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. AFTER DISCLOSURE, IT IS UNDERSTOOD THAT SUCH DISCLOSURE WILL PRECLUDE PARTICIPATION IN DISCUSSION AND VOTING ON THE QUESTION. FORM 990, PART VI, SECTION B, LINE 15 BOARD REVIEWED SALARY REPORTS AND INFORMATION FROM OTHER NON-PROFIT 990'S FOR COMPARISON PRIOR TO SALARY ASSIGNMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON-SITE UPON REQUEST. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.