2025-12-22T14:31:45-06:00 2025-06-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2024-07-01 526055211 THE ARC OF FREDERICK COUNTY INC ARCO 3016630909 620-A RESEARCH COURT FREDERICK MD 21703 ADRIANA TORO PRESIDENT 3016630909 2025-12-22 1 0 JOHN G WILAND CPA P01357234 4102244920 2025-12-17 2024 2025-03-06 01:10:19Z ADRIANA TORO 620-A RESEARCH COURT FREDERICK MD 21703 16445159 0 X WWW.ARCFC.ORG X 1958 MD THE ARC OF FREDERICK COUNTY IS AN ADVOCACY AGENCY SUPPORTING PEOPLE WITH DEVELOPMENTAL DISABILITIES. 11 11 428 107 0 0 275129 167860 15244121 15882757 271236 394542 2748 0 15793234 16445159 0 0 0 0 10913070 12174917 0 0 4117 1296576 1400822 12209646 13575739 3583588 2869420 21668105 24868226 2072926 2366049 19595179 22502177 X THE ARC OF FREDERICK COUNTY HELPS PEOPLE WITH DEVELOPMENTAL DISABILITIES LIVE ENVIABLE LIVES, THAT IS, LIVES FILLED WITH PURPOSE AND MEANING, WITH FRIENDS AND FAMILY. THE ARC PROVIDES SERVICES AND ADVOCACY. 0 0 8445555 10620825 PERSONAL SUPPORT - INDIVIDUAL SUPPORT TO ASSIST PEOPLE TO LEARN ACTIVITIES OF DAILY LIVING; MAINTAIN A HEALTHY, ACTIVE LIFE STYLE; MAKE MEANINGFUL COMMUNITY CONNECTIONS; AND BUILD SELF-ADVOCACY SKILLS. 3055564 4581378 DAY SERVICES - INDIVIDUAL SUPPORT TO ASSIST PEOPLE TO CREATE MEANINGFUL DAYS IN WORKING; ATTENDING COLLEGE OR OTHER CLASSES; VOLUNTEERING; VOCATIONAL SKILLS LEARNING; AND BY SOCIALIZATION, EXPLORING AND LEARNING MORE ABOUT THEIR COMMUNITIES. 375344 325051 INFORMATION AND REFERRAL - SERVICES TO ASSIST PEOPLE WITH DISABILITIES, THEIR FAMILIES, OR OTHER COMMUNITY MEMBERS TO LOCATE RESOURCES; RECEIVE EDUCATIONAL ADVOCACY, FUTURE AND ESTATE PLANNING, AND TRANSITIONING SERVICES; BY ANSWERING QUESTIONS AND HELPING SOLVE PROBLEMS. 209922 232650 AUTISM WAIVER SERVICES - COORDINATION BY IMPLEMENTING A PLAN OF CARE FOR STUDENTS WITH AUTISM TO ACCESS IN-HOME AND COMMUNITY SUPPORTS. 122853 RETAIL INCOME - THE ARC AT MARKET STREET OFFERS JOB TRAINING PROGRAMS FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. 209922 355503 12086385 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 428 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X THE ORGANIZATION 3016630909 620-A RESEARCH COURT FREDERICK MD 21703 CINDY KOPCIAK DIRECTOR 2.00 X 0 0 0 KATHY LAKY VICE PRESIDENT 2.00 X X 0 0 0 WENDY ANDREWS DIRECTOR 2.00 X 0 0 0 SHAWN DENNISON DIRECTOR 2.00 X 0 0 0 DUNCAN BARKS TREASURER 2.00 X X 0 0 0 ADRIANA TORO PRESIDENT 2.00 X X 0 0 0 DENNY WEIKERT DIRECTOR 2.00 X 0 0 0 CAROL DEBOW DIRECTOR 2.00 X 0 0 0 GRETA HARRISON SECRETARY 2.00 X X 0 0 0 MARK RANDOLPH DIRECTOR 2.00 X 0 0 0 GRANT KELSEY DIRECTOR 2.00 X 0 0 0 SHAUNA MULCAHY EXECUTIVE DIRECTOR 40.00 X 159363 0 46594 KAREN DAFONSECA FINANCIAL DIRECTOR 40.00 X 103340 0 27584 JOANNA PIERSON DIRECTOR OF RESEARCH & DEV 40.00 X 248731 0 36238 AARON STEPHENS DIRECTOR OF STRATRGIC INITIATIVES 40.00 X 127803 0 30244 CHRISTINE GARRITY-CARNEY ALLEGANY COUNTY DIRECTOR 40.00 X 101587 0 33009 740824 0 173669 5 0 1 0 0 1300 32782 133778 7195 167860 PERSONAL SUPPORT 624100 10620825 10620825 DAY AND VOCATIONAL 624310 2923474 2923474 COMMUNITY DEVELOPMENT SERVICES 624100 1657904 1657904 SUPPLEMENTAL 624100 325051 325051 AUTISM WAIVER 624100 232650 232650 122853 122853 15882757 394542 394542 16445159 15882757 0 394542 627471 470603 156868 9291104 8284072 1004745 2287 1370657 1168103 201143 1411 885685 845384 40126 175 14464 14464 255227 251664 3563 768 768 165461 146562 18655 244 505507 491991 13516 141786 141777 9 52166 52166 45994 45994 69217 68601 616 PURCHASE OF SERVICE 150232 150230 2 13575739 12086385 1485237 4117 10108690 12520313 246315 232892 898829 759591 53187 48440 979450 277921 81752 701529 4360833 4578136 446070 428466 5472429 5598859 21668105 24868226 1832106 2070082 2500 240820 293467 2072926 2366049 X 18018095 20851310 1577084 1650867 19595179 22502177 21668105 24868226 2869420 37578 0 X X 0 1 X 1 0 X 1659816 478156 360600 266629 167860 2933061 1659816 478156 360600 266629 167860 2933061 2933061 138922 133845 158427 271236 394542 1096972 5318 5369 3156 13843 4043876 61193970 0.72530 0.81180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1577084 2233 166181 78854 15776 1650867 1504485 3503 159254 75224 14934 1577084 1464553 2755 124626 73228 14221 1504485 1764866 670 -195421 88243 17319 1464553 1407909 1359 441379 70395 15386 1764866 1 0 979450 277921 701529 701529 DEFERRED COMPENSATION PLAN ASSETS 268959 BENEFICIAL INTEREST IN THE NET ASSETS OF COMMUNITY FOUNDATION OF FRED CTY 1650867 DUE FROM ARC PROPERTIES 3615525 SECURITY DEPOSITS 39000 FINANCE LEASE RIGHT OF USE ASSETS 24508 5598859 DEFERRED COMPENSATION LIABILITY 268959 FINANCE LEASE OBLIGATIONS 24508 293467 X 16497511 37578 14774 52352 16445159 0 16445159 13418432 226693 226693 13191739 384000 384000 13575739 PART V, LINE 4: THE ENDOWMENT INCOME IS USED TO HELP SUPPLEMENT PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENT, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET REVENUE OF CONSOLIDATED ENTITY 14,774. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITY 226,693. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSE PAID TO CONSOLIDATED ENTITY 384,000. X X X X X 0 0 0 0 0 0 0 0 0 JOANNA PIERSON DIRECTOR OF RESEARCH & DEV 248731 0 0 0 0 0 22884 0 13354 0 284969 0 0 0 SHAUNA MULCAHY EXECUTIVE DIRECTOR 159363 0 0 0 0 0 14779 0 31815 0 205957 0 0 0 AARON STEPHENS DIRECTOR OF STRATRGIC INITIATIVES 127803 0 0 0 0 0 12841 0 17403 0 158047 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE 990 FORM REVIEW COMMITTEE AND IS THEN DISTRIBUTED TO THE EXECUTIVE COMMITTEE FOR REVIEW WITH ANY SIGNIFICANT ITEMS OF NOTE BEING COMMUNICATED TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN CONFLICT OF INTEREST DISCLOSURES ANNUALLY AND ANY POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED AT BOARD MEETINGS AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL EVALUATION IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD INCLUDING A COMPARISON TO NATIONAL AND LOCAL COMPENSATION AVERAGES AND 990 FORMS FOR SIMILAR ORGANIZATIONS BASED ON YEARS OF EXPERIENCE. THE BOARD OF DIRECTORS IS ASKED THEIR INPUT INTO THE EVALUATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED EACH YEAR BY AN INDEPENDENT PUBLIC ACCOUNTANT UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. JEANNE BUSSARD CENTER LLC 620-A RESEARCH COURT FREDERICK MD 21703 ENTITY SET UP AS BORROWER ON DEBT GUARANTEED BY ARC PROPERTIES, LLC MD THE ARC OF FREDERICK COUNTY CLARC PROPERTIES INC 620A RESEARCH COURT FREDERICK MD 21703 521968090 RENTAL REAL ESTATE MD 501(C)(25) 0 ARC PROPERTIESINC 620A RESEARCH COURT FREDERICK MD 21703 521509032 REAL ESTATE MD 501(C)(25) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 ARC PROPERTIES INC K 384000 FMV OF RENT