2026-04-05T06:53:44-05:00 2025-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2024-10-01 590883386 THE ARC OF PALM BEACH COUNTY INC ARCO 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 334046635 RUSSELL GREENE VP FINANCE 5618423213 2026-04-05 1 1 WALT MAXWELL P00186333 5617989988 2026-04-05 2024 2025-03-06 01:10:19Z PAMELA PAYNE 1201 AUSTRALIAN AVE RIVIERA BCH FL 33404 17248643 0 X WWW.ARCPBC.ORG X 1958 FL THE ARC PROMOTES AND PROTECTS THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND (SEE SCHEDULE O)DEVELOPMENTAL DISABILITIES AND ACTIVELY SUPPORTS THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. 19 19 353 430 0 0 10119654 11522728 4513048 5194202 555666 -14629 316751 356454 15505119 17058755 69466 58106 0 0 13464513 13963537 0 0 686485 4249639 4546562 17783618 18568205 -2278499 -1509450 24312858 23461549 3520250 4211454 20792608 19250095 X THE ARC OF PALM BEACH COUNTY 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 (SEE SCHEDULE O)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 4192970 800 EARLY INTERVENTION PROGRAMS:TRAINED SPECIALISTS PROVIDE DEVELOPMENTAL INTERVENTIONS IN THE CHILD'S NATURAL SETTING AND ACROSS VARIOUS COMMUNITY BASED SETTINGS. SERVICES CAN RANGE FROM SIX MONTHS TO FIVE YEARS. PROVIDES IN-HOME SERVICES TO FAMILIES OF CHILDREN BETWEEN BIRTH TO FIVE YEARS OF AGE WHO HAVE DEMONSTRATED MILD DELAYS IN DEVELOPMENT. ADDITIONALLY, PROGRAMS PROVIDE DEVELOPMENTAL SERVICES IN LOCAL PEDIATRICIANS' OFFICES TO IMPROVE HEALTH, DEVELOPMENT AND EMOTIONAL WELLNESS OF CHILDREN UP TO AGE THREE. FURTHER, THE PROGRAM PROVIDES SHORT-TERM, DEVELOPMENTAL SERVICES TO CHILDREN UP TO AGE 5, FOCUSING ON PARENT EDUCATION AND SUPPORT. FOR THE YEAR, REPORTING EARLY INTERVENTION PROGRAMS PROVIDED SERVICES TO OVER 2,700 FAMILIES THROUGHOUT PALM BEACH COUNTY 4170573 603 3294160 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. ELEANOR TRACHTENBERG RESIDENCE (INCLUDING TENZER APARTMENTS)2. PONEY MARTIN RESIDENCE3. SIPPORTA RESIDENCE4. BICKEL RESIDENCE5. AMY'S RESIDENCE6. JB'S RANCH7. BABBETTE WOLFFCURRENTLY ALL HOMES HAVE REACHED RESIDENT CAPACITY WITH NO VACANCIES. 2722177 24883 ADULT DAY TRAINING (ADT) PROVIDES STRUCTURED DAYTIME PROGRAMS FOR ADULTS (AGE 18+) WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE PROGRAM FOCUSED ON SKILL-BUILDING IN THE AREAS OF SELF-HELP AND LIFE SKILLS. IT PROMOTES SOCIAL INTERACTIONS, COMMUNITY INCLUSION AND INDEPENDENCE. SERVICES ARE PROVIDED ACROSS TWO CAMPUSES IN PALM BEACH COUNTY.FOR THE YEAR, REPORTING SERVICE DELIVERY MODEL WAS STREAMLINED AND UNIFORMED ACROSS CAMPUSES; THUS, ALLOWING FOR THE INTEGRATION OF A CLASSROOM BASED APPROACHED TO TEACHING AND ENGAGING WITH CLIENTS. 5983638 31820 1995452 5983638 31820 1995452 17069358 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 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 0 0 1 1 0 0 0 1 36 0 353 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RUSSELL GREENE VP FINANCE 5618423213 1201 AUSTRALIAN AVENUE RIVIERA BEACH FL 33404 KURT GEHRING BOARD CHAIR 1.00 X X 0 0 0 TARA EVANS VICE CHAIR 1.00 X X 0 0 0 MARGARET PEARSON SECRETARY 1.00 X X 0 0 0 DAVID APPLEBAUM TREASURER 1.00 X X 0 0 0 BEVERLEE RAYMOND BOARD MEMBER 1.00 X 0 0 0 BRIAN EVANS BOARD MEMBER 1.00 X 0 0 0 CAROL HOCHSTAEDT BOARD MEMBER 1.00 X 0 0 0 DEREK BROCK BOARD MEMBER 1.00 X 0 0 0 JENNIFER PELUSO BOARD MEMBER 1.00 X 0 0 0 KAREN BODWELL BOARD MEMBER 1.00 X 0 0 0 KEITH EPSTEIN BOARD MEMBER 1.00 X 0 0 0 LAURA FOWLER BOARD MEMBER 1.00 X 0 0 0 MELANIE JACOBSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL GISONDA BOARD MEMBER 1.00 X 0 0 0 MICHELLE MARTIN-CARR BOARD MEMBER 1.00 X 0 0 0 RICHARD GAFF BOARD MEMBER 1.00 X 0 0 0 RICKY WADE BOARD MEMBER 1.00 X 0 0 0 ROBERT SALMORE BOARD MEMBER 1.00 X 0 0 0 SAM WYATT BOARD MEMBER 1.00 X 0 0 0 PAMELA PAYNE CEO 50.00 X 220000 0 9942 RUSSELL GREENE VP FINANCE 50.00 X 162945 0 10477 CHARLOTTE GILL CAO 50.00 X 113486 0 9942 RUTH ACOSTA DIRECTOR 50.00 X 122885 0 892 JOHN PETERS FORMER CFO 50.00 X 168372 0 9942 ELLEN PERRY MARSHALL FORMER COO 50.00 X 164950 0 10477 CYNTHIA JUARBE FORMER VP HUMAN RESOURCES 50.00 X 106028 0 558 1058666 0 52230 7 1 1 0 DAVID & ASSOCIATES 1655 PALM BEACH LAKES BLD C SUITE PALM BEACH LAKES FL 33401 PROPERTY MGMT-LANDLORD 194762 PAMELA ROWE MA CCC-SLP LLC 1950 LEE RD SUITE 225 WINTER PARK FL 32789 SPEECH THERAPY 131204 2 60832 123268 8174991 3163637 11522728 MEDICAID REVENUE 623990 3294160 3294160 PROGRAM SERVICE FEES 623990 1900042 1900042 5194202 21691 21691 36320 -36320 -36320 -36320 414612 123268 153568 261044 261044 MISCELLANEOUS INCOME 624100 95410 95410 95410 17058755 5289612 0 246415 58106 58106 619316 494618 109380 15318 11074849 8844952 1955973 273924 1366123 1228380 125630 12113 903249 712039 172126 19084 6312 6312 90103 90103 65 65 626817 449227 68425 109165 124500 114738 5430 4332 677264 476335 191106 9823 62629 53914 8551 164 90880 90880 825470 282822 534289 8359 809361 349246 459680 435 SUPPLIES 688123 569546 109971 8606 REPAIRS & MAINTENANCE 441179 165881 275298 0 BANK AND PAYROLL PROCES 307546 283430 13414 10702 MISCELLANEOUS 276353 143385 124627 8341 -480040 2842739 -3528898 206119 18568205 17069358 812362 686485 2372 2372 2118125 1154071 1226303 1169513 110525 443463 27087306 6619370 20485792 20467936 369741 224194 24312858 23461549 2149105 2487992 291042 390540 224722 373727 41500 263222 813881 695973 3520250 4211454 X 19272013 18134163 1520595 1115932 20792608 19250095 24312858 23461549 X -1509450 282 -33345 X X 0 1 X 1 0 X 8126068 7269898 9623043 10119654 11522728 46661391 16200 16200 8142268 7269898 9623043 10119654 11522728 46677591 46677591 10890 10306 294410 46307 21691 383604 118391 91346 22133 316751 356454 905075 47966270 17866445 0.97310 0.97820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 58,912. 2021 AMOUNT: $ 11,388. 2022 AMOUNT: $ 4,461. 2023 AMOUNT: $ 55,428. 2024 AMOUNT: $ 95,410. FUNDRAISING EVENTS NET - 2020 AMOUNT: $ 59,479. 2021 AMOUNT: $ 79,958. 2022 AMOUNT: $ 17,672. 2023 AMOUNT: $ 261,323. 2024 AMOUNT: $ 261,044. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 224722 149005 373727 0 28860 -5 28855 28860 28860 24826 4034 28860 28703 -3811 66 24826 27281 1422 28703 1.00000 1 0 3551561 3551561 19715843 6326670 13389173 1220876 292700 928176 2599026 2599026 20467936 PENSION BENEFIT GTY SETTLEMENT 546350 LEASE LIABILITIES 149623 695973 X 17971430 282 912458 912740 17058690 65 65 17058755 19480598 912458 912458 18568140 65 65 18568205 PART IV, LINE 1B: THE ARC OF PALM BEACH COUNTY, INC. SERVES AS CUSTODIAN FOR CLIENT ACCOUNTS. PART V, LINE 4: THE INTENDED USE OF THE ARC'S ENDOWMENT FUND IS TO HOLD, INVEST AND GROW CERTAIN DONATIONS FOR THE FUTURE USE AND BENEFIT OF THE ORGANIZATION. PRINCIPAL CONTRIBUTIONS WILL REMAIN IN THE ENDOWMENT. INCOME GENERATED FROM INVESTMENTS MAY BE USED FOR OPERATIONS AND PROGRAMS. PART X, LINE 2: THE ARC IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE ACCOMPANYING 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 OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2025 AND 2024. THE ARC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO SEPTEMBER 30, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: ALL OTHER CONTRIBUTIONS - PALM BEACH HABILITATION CENTER, INC 85,015. ALL OTHER CONTRIBUTIONS - SEAGULL INDUSTRIES FOR THE DISABLED INC 24. MEDICAID REVENUE - PALM BEACH HABILITATION CENTER INC. 678,217. SALES OF INVENTORY, NET OF COGS - PALM BEACH HABILITATION CENTER INC. 146,090. WORKSHOP REVENUE - SEAGULL INDUSTRIES FOR THE DISABLED INC 3,112. PART XII, LINE 2D - OTHER ADJUSTMENTS: PROGRAM EXPENSES REPORTED IN PALM BEACH HABILITATION CENTER, INC. 909,322. PROGRAM EXPENSES SEAGULL INDUSTRIES FOR THE DISABLED INC 3,136. 1 FINANCIAL SUPPORT AND TRAVEL ASSISTANCE 468 7403 50703 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. X X X 0 0 0 0 0 0 0 0 0 PAMELA PAYNE CEO 220000 0 0 0 0 0 0 0 9942 0 229942 0 0 0 JOHN PETERS FORMER CFO 168372 0 0 0 0 0 0 0 9942 0 178314 0 0 0 ELLEN PERRY MARSHALL FORMER COO 164950 0 0 0 0 0 0 0 10477 0 175427 0 0 0 RUSSELL GREENE VP FINANCE 162945 0 0 0 0 0 0 0 10477 0 173422 0 0 0 CYNTHIA JUARBE FORMER VP HUMAN RESOURCES 106028 0 0 0 0 0 0 0 558 0 106586 0 0 0 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. 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: ADJUSTMENT TO DISCOUNT ON SETTLEMENT WITH PBGC -33,345. 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 ADJUSTMENT TO PBGC SETTLEMENT DISCOUNT: DURING THE YEAR, THE ORGANIZATION RECORDED A NONOPERATING ADJUSTMENT OF $33,345 TO REFLECT THE CHANGE IN THE PRESENT VALUE OF ITS SETTLEMENT OBLIGATION WITH THE PENSION BENEFIT GUARANTY CORPORATION (PBGC). THIS ADJUSTMENT RESULTS FROM APPLYING THE DISCOUNT RATE TO UPDATED FUTURE PAYMENT OBLIGATIONS AND ALIGNS WITH THE TERMS OF THE PBGC SETTLEMENT AGREEMENT. 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 PALM BEACH HABILITATION CENTER INC 4522 S CONGRESS AVENUE PALM SPRINGS FL 33461 596213381 VOCATIONAL REHABILITATION & 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 0 0