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      <Desc>PROVIDED EDUCATIONAL, INFORMATIONAL, AND SUPPORTIVE RESOURCES FOR INDIVIDUALS WITH ALZHEIMER'S DISEASE AND RELATED DISORDERS AND THEIR CAREGIVERS IN LEE COUNTY, FLORIDA. THE DUBIN CENTER HAS BEEN HOSTING A NEW ACTIVITY BASED "BRAIN BOOSTER" PROGRAM SPECIFICALLY TARGETING LOW-INCOME SENIOR HOUSING SITES AND TWO SENIOR CENTERS. THE PROGRAM LASTS ONE HOUR AND IS HELD ONCE OR TWICE PER MONTH DEPENDING ON THE LOCATION. RESIDENTS OR SENIOR CENTER MEMBERS JOIN A DUBIN CENTER SOCIAL WORKER FOR FACILITATED SOCIAL ACTIVITIES WHICH ARE TAILORED TO MEET THE INTERESTS OF THE GROUP. THESE GROUPS ARE INCLUSIVE OF ALL ABILITIES MEANING THAT SENIORS WITH COGNITIVE DECLINE ARE WELCOME TO JOIN AND THE SOCIAL WORKER WILL ENSURE THEY ARE ENGAGED WITH THE REST OF THE GROUP. THIS NEW PROGRAM AIMS TO ADDRESS BOTH STIGMA RELATED TO A DEMENTIA-RELATED CONDITION AND PREVENTION. SOCIAL ISOLATION INCREASES THE RISK OF DEMENTIA BY 50%. THE PROGRAM WAS LAUNCHED SUMMER OF 2023 AND HAS GROWN TO SERVE TEN DIFFERENT SITES WITH AVERAGE ATTENDANCE BETWEEN 5-25 OLDER ADULTS: BONITA SENIOR CENTER GRACE CHURCH - FORT MYERS SHORES HATTON B. ROGERS LAKE KENNEDY SENIOR CENTER LEHIGH ACRES SENIOR CENTER RENAISSANCE ROYAL PALM TOWERS SANDPIPER RUN ST. JOHN XXIII VILLAS VILLA VINCENTE THE SOCIAL WORKER GOES PREPARED WITH PUZZLES, GAMES (LIKE HANGMAN OR BINGO IN ENGLISH AND SPANISH), REBUS PUZZLES, DOMINOES AND REMINISCING GAMES. THE PROGRAM CHANGES OFTEN AT THE REQUEST OF THE ATTENDEES. IT HAS TAKEN MONTHS TO BUILD RELATIONSHIPS WITH THE COMMUNITIES, WE LEARNED THAT CONSISTENTLY IS KEY ALONG WITH WEEKLY RAFFLE PRIZES TO ENCOURAGE ATTENDANCE. THE SITE COORDINATORS HAVE BEEN VERY SUPPORTIVE OF THE PROGRAM AND HAPPY AND SURPRISED TO SEE THEIR RESIDENTS ATTENDING AND ENGAGING. ANOTHER BIG ACCOMPLISHMENT WAS THE CONTINUED OFFERING OF SAVVY CAREGIVER. THIS WAS OFFERED IN PERSON AND THROUGH ZOOM WHICH OPENED UP THE OPPORTUNITY FOR HOMEBOUND CAREGIVER TO ATTEND SESSIONS. SAVVY CAREGIVER IS A 6-WEEK, EVIDENCE-BASED COURSE DESIGNED TO HELP INCREASE CONFIDENCE FOR CAREGIVERS. THE COURSE IS OFFERED IN SMALL GROUPS WITH OTHER LOCAL CAREGIVERS WHO ARE LEARNING AND SHARING THE JOURNEY OF CAREGIVING AND SELF CARE. THE EXPENSES FOR BRAIN BOOSTERS ARE THE SOCIAL WORKER'S TIME AND TRAVEL EXPENSES IN ADDITION TO SUPPLIES (GAMES, PUZZLES AND SNACKS). FOR SAVVY CAREGIVER EXPENSES ALSO INCLUDE THE BOOKS (VALUED AT 20 EACH) AND OVERHEAD COSTS SUCH AS ZOOM, INTERNET, RENT AND ELECTRICITY. THE EXPENSES ARE ALL SUBMITTED FOR REIMBURSEMENT UNDER THE FEDERAL ARPA GRANT WHICH TOTALED 115,428.31 FOR 2023.</Desc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS A NOT-FOR-PROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAX TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME, HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE ORGANIZATION REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE ORGANIZATION FOLLOWS ASC TOPIC 740, "INCOME TAXES" IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDED EDUCATIONAL, INFORMATIONAL, AND SUPPORTIVE RESOURCES FOR INDIVIDUALS WITH ALZHEIMER'S DISEASE AND RELATED DISORDERS AND THEIR CAREGIVERS IN LEE COUNTY, FLORIDA. THE DUBIN CENTER HAS BEEN HOSTING A NEW ACTIVITY BASED "BRAIN BOOSTER" PROGRAM SPECIFICALLY TARGETING LOW-INCOME SENIOR HOUSING SITES AND TWO SENIOR CENTERS. THE PROGRAM LASTS ONE HOUR AND IS HELD ONCE OR TWICE PER MONTH DEPENDING ON THE LOCATION. RESIDENTS OR SENIOR CENTER MEMBERS JOIN A DUBIN CENTER SOCIAL WORKER FOR FACILITATED SOCIAL ACTIVITIES WHICH ARE TAILORED TO MEET THE INTERESTS OF THE GROUP. THESE GROUPS ARE INCLUSIVE OF ALL ABILITIES MEANING THAT SENIORS WITH COGNITIVE DECLINE ARE WELCOME TO JOIN AND THE SOCIAL WORKER WILL ENSURE THEY ARE ENGAGED WITH THE REST OF THE GROUP. THIS NEW PROGRAM AIMS TO ADDRESS BOTH STIGMA RELATED TO A DEMENTIA-RELATED CONDITION AND PREVENTION. SOCIAL ISOLATION INCREASES THE RISK OF DEMENTIA BY 50%. THE PROGRAM WAS LAUNCHED SUMMER OF 2023 AND HAS GROWN TO SERVE TEN DIFFERENT SITES WITH AVERAGE ATTENDANCE BETWEEN 5-25 OLDER ADULTS: BONITA SENIOR CENTER GRACE CHURCH - FORT MYERS SHORES HATTON B. ROGERS LAKE KENNEDY SENIOR CENTER LEHIGH ACRES SENIOR CENTER RENAISSANCE ROYAL PALM TOWERS SANDPIPER RUN ST. JOHN XXIII VILLAS VILLA VINCENTE THE SOCIAL WORKER GOES PREPARED WITH PUZZLES, GAMES (LIKE HANGMAN OR BINGO IN ENGLISH AND SPANISH), REBUS PUZZLES, DOMINOES AND REMINISCING GAMES. THE PROGRAM CHANGES OFTEN AT THE REQUEST OF THE ATTENDEES. IT HAS TAKEN MONTHS TO BUILD RELATIONSHIPS WITH THE COMMUNITIES, WE LEARNED THAT CONSISTENTLY IS KEY ALONG WITH WEEKLY RAFFLE PRIZES TO ENCOURAGE ATTENDANCE. THE SITE COORDINATORS HAVE BEEN VERY SUPPORTIVE OF THE PROGRAM AND HAPPY AND SURPRISED TO SEE THEIR RESIDENTS ATTENDING AND ENGAGING. ANOTHER BIG ACCOMPLISHMENT WAS THE CONTINUED OFFERING OF SAVVY CAREGIVER. THIS WAS OFFERED IN PERSON AND THROUGH ZOOM WHICH OPENED UP THE OPPORTUNITY FOR HOMEBOUND CAREGIVER TO ATTEND SESSIONS. SAVVY CAREGIVER IS A 6-WEEK, EVIDENCE-BASED COURSE DESIGNED TO HELP INCREASE CONFIDENCE FOR CAREGIVERS. THE COURSE IS OFFERED IN SMALL GROUPS WITH OTHER LOCAL CAREGIVERS WHO ARE LEARNING AND SHARING THE JOURNEY OF CAREGIVING AND SELF CARE. THE EXPENSES FOR BRAIN BOOSTERS ARE THE SOCIAL WORKER'S TIME AND TRAVEL EXPENSES IN ADDITION TO SUPPLIES (GAMES, PUZZLES AND SNACKS). FOR SAVVY CAREGIVER EXPENSES ALSO INCLUDE THE BOOKS (VALUED AT 20 EACH) AND OVERHEAD COSTS SUCH AS ZOOM, INTERNET, RENT AND ELECTRICITY. THE EXPENSES ARE ALL SUBMITTED FOR REIMBURSEMENT UNDER THE FEDERAL ARPA GRANT WHICH TOTALED 115,428.31 FOR 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES SHALL BE ELECTED BY A MAJORITY VOTE OF THE MEMBERS PRESENT AT THE ANNUAL MEETING. AT THE ANNUAL MEETING HELD AFTER THE ADOPTION OF THESE BY-LAWS, AN ELECTION OF THE BOARD OF TRUSTEES SHALL BE HELD BY THE MEMBERS: ONE-THIRD (1/3) SHALL BE ELECTED FOR A TERM OF ONE (1) YEAR; ONE-THIRD (1/3) FOR A TERM OF TWO (2) YEARS; AND ON-THIRD (1/3) FOR A TERM OF THREE (3) YEARS. IF THERE SHOULD BE A NUMBER OF TRUSTEES WHICH CANNOT BE DIVIDED BY THREE(3), THEN THE EXTRA NUMBER OF TRUSTEES SHALL SERVE (3) YEAR TERMS. AT EACH SUBSEQUENT ANNUAL MEETING A NUMBER OF TRUSTEES SHALL BE ELECTED FOR THE TERM OF THREE (3) YEARS TO REPLACE THOSE TRUSTEES WHOSE TERMS HAVE EXPIRED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON COMPLETION BY CPA PREPARER,THE BOARD OF TRUSTEES OF THE ALVIN A. DUBIN ALZHEIMER'S RESOURCE CENTER WILL REVIEW THE FORM 990 PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>TRUSTEE CONFLICTS OF INTEREST: ALL MEMBERS OF THE BOARD SHALL SCRUPULOUSLY AVOID ANY CONFLICT BETWEEN THEIR OWN RESPECTIVE INDIVIDUAL INTERESTS AND THE INTERESTS OF THE CORPORATION IN ANY AND ALL ACTIONS TAKEN BY THEM IN THEIR CAPACITIES AS TRUSTEES. IN ANY MATTER PENDING BEFORE THE BOARD, THE TRUSTEES SHALL ADVISE THAT A CONFLICT OF INTEREST EXISTS, SHALL REFRAIN FROM VOTING ON ANY MATTERS PERTAINING TO SUCH ISSUE, SHALL NOT BE COUNTED FOR THE PURPOSE OF DETERMINING A QUORUM AS TO SUCH ISSUE, AND THIS SHALL BE SO NOTED IN THE MINUTES BY THE SECRETARY. THE FOREGOING REQUIREMENTS, HOWEVER, SHOULD NOT BE CONSTRUCTED TO PREVENT A PARTICULAR TRUSTEE FROM ANSWERING PERTINENT FACTUAL QUESTIONS TO THE OTHER TRUSTEES IN REACHING THEIR DECISION. AN INDIVIDUAL CANNOT SERVE ON THE BOARD OF TRUSTEES IF THAT INDIVIDUAL SERVES ON THE BOARD OF TRUSTEES OR DIRECTORS OR THE ADVISORY BOARD OF AN ORGANIZATION SIMILAR IN PURPOSE TO ALVIN A. DUBIN ALZHEIMER'S RESOURCE CENTER, INC. ADVISORY COUNCIL MEMBER CONFLICTS OF INTEREST: AN INDIVIDUAL CANNOT SERVE ON THE ADVISORY COUNCIL IF THAT INDIVIDUAL SERVES ON THE BOARD OF TRUSTEES OR DIRECTORS OR THE ADVISORY BOARD COUNCIL OF AN ORGANIZATION SIMILAR IN PURPOSE TO ALVIN A. DUBIN ALZHEIMER'S RESOURCE CENTER, INC. EMPLOYEE CONFLICTS OF INTEREST AND OUTSIDE ACTIVITIES: THE CENTER PROHIBITS ITS EMPLOYEES FROM ENGAGING IN ANY ACTIVITY IN CONFLICT WITH THE INTEREST OF THE CENTER OR ITS CLIENTS. EMPLOYEES ARE ALSO PROHIBITED FROM TAKING AN ACTIVE PART IN POLITICAL CAMPAIGNS DURING WORKING HOURS, OR FROM USING THEIR OFFICIAL OFFICE TO SECURE SUPPORT FOR A POLITICAL CANDIDATE OR ISSUE IN PUBLIC ELECTION. OUTSIDE EMPLOYMENT IS NOT PROHIBITED SO LONG AS THE OUTSIDE EMPLOYMENT DOES NOT ADVERSELY AFFECT THE EMPLOYEE'S WORK AT THE CENTER OR COMPETE IN ANY WAY WITH THE CENTER'S BUSINESS. INVOLVEMENT IN UNRELATED JOBS OR INTERESTS ON COMPANY TIME WILL NOT BE TOLERATED. AN EMPLOYEE ENGAGING IN OUTSIDE ACTIVITY SHALL NOT USE THE CENTER FACILITIES, EQUIPMENT, OR SUPPLIES IN CONJUCTION WITH SUCH OUTSIDE ACTIVITY WITHOUT PRIOR APPROVAL FROM THE EXECUTIVE DIRECTOR. ANY REQUEST FOR SUCH ACTIVITY SHOULD BE SUBMITTED IN WRITING TO THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS FOR DETERMINING COMPENSATION FOR ED AND EMPLOYEES IS THROUGH AN ANNUAL EVALUATION WHICH IS COMPLETED BY MANAGEMENT AND THE EMPLOYEE WHICH RESULTS IN A SCORE AND SMART GOALS FOR THE UPCOMING YEAR. THE INCREASE IN SALARY (IF AWARDED) IS DETERMINED BY THE FINANCE COMMITTEE DURING THE BUDGETING PROCESS THE PRECEDING YEAR. THE BASE SALARY FOR STAFF IS DETERMINED THROUGH LOCAL MARKET RESEARCH WITH ORGANIZIATIONS WHO HIRE SIMILAR POSITIONS (NAMELY LEE HEALTHY AND CYPRESS COVE) WHERE THE DUBIN CENTER AIMS TO ACHIEVE THE MID-POINT OF THESE COMPETING SALARY RANGES ALL ELSE BEING EQUAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS THE OBJECTIVE OF THE DUBIN ALZHEIMER'S RESOURCE CENTER TO ESTABLISH AND MAINTAIN A COMPENSATION PROGRAM THAT WILL: - ATTRACT AND RETAIN QUALIFIED EMPLOYEES AT ALL LEVELS OF RESPONSIBILITY WHO PERFORM IN A MANNER THAT PERMITS THE CENTER TO ACHIEVE ITS OBJECTIVIES AND GOALS; - REFLECT THE RELATIVE VALUE OF JOBS; - BE EXTERNALLY COMPETITIVE AND INTERNALLY CONSISTENT AND FAIR; - PROVIDE FLEXIBILITY (BASED UPON AVAILABILITY OF FUNDS) TOWARD EMPLOYEES ON THE BASIS OF INDIVIDUAL PERFORMANCE AND CONTRIBUTION TO THE ACHIEVEMENT OF THE CENTER'S GOALS; - FOSTER GOOD EMPLOYEESS UNDERSTANDING AND RELATIONSHIPS; - REWARD EMPLOYEES FOR THEIR KNOWLEDGE AND CONTRIBUTIONS TO THE CENTER; AND - COMPLY WITH THE STATE AND FEDERAL LAWS AND REGULATIONS. WITH RESPECT TO LEVELS OF PAY, BASED ON THE AVAILABILITY OF FUNDS, IT IS THE GOAL OF THE DUBIN ALZHEIMER'S RESOURCE CENTER, INC. TO: - MAINTAIN LEVELS OF PAY AND BENEFITS THAT ARE COMPETITIVE WITH THE AVERAGE COMPENSATION OF EMPLOYERS OFFERING SIMILAR EMPLOYMENT AND COMPETING IN THE SAME LABOR MARKET; AND - ESTABLISH PAY LEVELS BASED ON AVAILIBILITY OF FUNDS, TIMELY SURVEYS OF PAY RATES AND BENEFITS OF SIMILAR ORGANIZATIONS. WITH RESPECT TO ALL POSITIONS EXCEPT THAT OF THE EXECUTIVE DIRECTOR, IT IS THE DUTY OF THE EXECUTIVE DIRECTOR TO EVALUATE EACH POSITION TO DETERMINE ITS WORTH RELATIVE TO THE MARKET AND OTHER POSITIONS IN THE ORGANIZATION, BASED ON THE OBJECTIVES SET FORTH ABOVE. COMPARABLE SALARY INFORMATION MAY BE OBTAINED USING CONSULTANTS, PUBLISHED NATIONAL SURVEYS, LOCAL RESEARCH, OR BY RELYING ON GUIDESTAR FOR POSTED IRS 990S. THE EXECUTIVE DIRECTOR THEN REPORTS THIS INFORMATION TO THE BOARD OF TRUSTEES FOR DISCUSSION AND VOTE IN THE BUDGETING PROCESS. WHEN DUE TO LIMITED FUNDS, THE FINANCIAL BENEFITS OF EMPLOYMENT MUST BE LIMITED, THE BOARD OF TRUSTEES MAY CONSIDER A MORE FLEXIBLE WORKING ENVIRONMENT AND OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT FOR ALL EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE ALVIN A. DUBIN ALZHEIMER'S RESOURCE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE CENTER'S OFFICE DURING NORMAL BUSINESS HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FUND RAISE EXPENSE 27,216 FUND RAISE EXPENSE -27,216</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>