2026-04-13T18:43:54-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2024-07-01 111986300 ADULT RESOURCES CENTER INC ADUL 7185317500 1145 EAST 55TH STREET BROOKLYN NY 11234 FRANCOIS LEDEE EXECUTIVE DIRECTOR 7185317500 2026-04-11 1 1 LAURA KIELCZEWSKI P00740769 2122970400 2026-04-09 2024 2025-03-06 01:10:19Z ARC FRANCOIS LEDEE 1145 EAST 55TH STREET BROOKLYN NY 11234 17227706 0 X ARCNY.ORG X 1955 NY PROVIDING SERVICES TO DEVELOPMENTALLY DISABLED ADULTS. 7 6 354 6 0 0 386074 89437 13603019 17120001 1004 319 40365 15739 14030462 17225496 54360 58410 0 0 10943288 13729354 0 0 0 2714874 3042832 13712522 16830596 317940 394900 4542422 6309451 2908229 4265578 1634193 2043873 X SEE SCHEDULE O: 0 0 7509943 58410 9401153 ARC PROVIDES RESIDENTIAL HABILITATION SERVICES TO INDIVIDUALS WHO RESIDE IN OUR INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA)RESIDENCES. THIS SERVICE IS SEPARATE FROM THE ROOM AND BOARD PORTION OF THE IRA PROGRAM. THIS IS A DIRECT SERVICE THAT IS PROVIDED TO THE INDIVIDUAL AND ADDRESSES SKILLS ACQUISITION THROUGH TRAINING IN ACTIVITIES OF DAILY LIVING (ADL), BUDGETING, HOME MANAGEMENT, SAFETY/SELFAWARENESS AND INDEPENDENT LIVING. THESE TRAININGS ARE INDIVIDUALIZED AND ARE BASED ON EACH PERSON'S NEEDS AND CAPABILITIES. THE GOAL OF IRA HABILITATION SERVICES IS TO ENABLE EACH INDIVIDUAL TO ACQUIRE THE NECESSARY SKILLS IN ORDER TO LIVE AN INDEPENDENT AND PRODUCTIVE LIFE AS POSSIBLE. ARC'S TRAINED DSP PROFESSIONALS WORK DIRECTLY WITH EACH INDIVIDUAL BASED ON THEIR RESIDENTIAL HABILITATION PLANS DERIVED FROM THE IDENTIFIED OUTCOMES IN THEIR INDIVIDUALIZED SERVICE PLANS (ISPS). 1716314 1588766 ARC PROVIDES CARE TO EIGHT INDIVIDUALS WHO RESIDE IN OUR INTERMEDIATE CARE FACILITY. THESE INDIVIDUALS REQUIRE A HIGHER LEVEL NEED THAN THOSE IN OUR IRA FACILITIES. THIS IS BECAUSE MOST OF THE ICF INDIVIDUALS FUNCTION AT SEVERE TO PROFOUND RANGE OF INTELLECTUAL DISABILITIES AND REQUIRE A HIGHER STAFFING RATIO. MOST OF THE CONSUMERS ARE DEPENDENT ON STAFF FOR THE MAJORITY OF EVERYDAY ACTIVITIES INCLUDING BATHING, DRESSING, COOKING, TOOTHBRUSHING, AND AMBULATION. THE ICF ENCOMPASSES BOTH ROOM AND BOARD AS WELL AS HABILITATIVE TRAINING, MEDICAL, CLINICAL, AND ANY OTHER SERVICES ASSOCIATED WITH COMMUNITY LIFE. 1415455 2347757 THE DAY HABILITATION PROGRAM IS CURRENTLY SERVING 70 INDIVIDUALS. THIS PROGRAM OPERATES MONDAY-FRIDAY, 9:30-3:30PM. THE MISSION OF OUR DAY HAB WITHOUT WALLS IS TO BEST SERVE EACH INDIVIDUAL WITH A LIFE ENHANCEMENT PLAN, WHICH MEANS THAT WE CONTINUOUSLY ADDRESS ISSUES SUCH AS APPROPRIATE SOCIALIZATION SKILLS, VOCATIONAL TRAINING, COMMUNITY INTEGRATION, AND ACADEMIC IMPROVEMENT. OUR PROGRAM ALSO OFFERS RECREATIONAL ACTIVITIES, AND ARTISTIC GROWTH THROUGH THE ARTS. OUR CASE MANAGEMENT STAFF WORKS ON IMPLEMENTING VALUED OUTCOMES/GOAL PLANS FOR ALL INDIVIDUALS WE SERVE. THIS IS DONE BY CONDUCTING A STRENGTHS AND DEFICITS ASSESSMENT CHART, AND IMPLEMENTING GOALS TO ACHIEVE PRODUCTIVE OUTCOMES. THESE OUTCOMES ARE MEASURED THROUGH DATA AND MONTHLY PROGRESS NOTES. 818974 730926 PREVOCATIONAL PROGRAM 3455419 3060768 CASE MANAGEMENT AND COMMUNITY HABILITATION 4274393 3791694 14916105 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 41 0 1 354 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X JERMAINE HONESS 7185317500 1145 EAST 55TH STREET BROOKLYN NY 11234 ANGELA VILLANELLA EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 BOB RUBIN BOARD MEMBER 1.00 X 0 0 0 DR REBECCA RILEY BOARD MEMBER 1.00 X 0 0 0 FRANCOIS LEDEE EXECUTIVE DIRECTOR 40.00 X X 221690 0 61693 JAIMIE BLACKMAN PRESIDENT 1.00 X X 0 0 0 MAXINE COHEN BOARD MEMBER 1.00 X 0 0 0 MICHAEL MARINACCIO PHD SECRETARY/TREASURER 1.00 X X 0 0 0 221690 0 61693 1 0 1 0 0 22736 66701 89437 RESIDENTIAL 623000 9401153 9401153 CASE MGT/HABILITATION 621610 3051399 3051399 DAY HABILITATION 624100 2347757 2347757 INTERMED CARE FACILITY 621400 1588766 1588766 PREVOCATIONAL PROGRAM 623990 730926 730926 17120001 319 319 8580 2210 6370 6370 9369 9369 9369 17225496 17129370 0 6689 58410 58410 300387 300387 11468848 10992760 476088 69559 61896 7663 975667 923076 52591 914893 814102 100791 118610 118610 137852 89461 48391 1775 1775 408997 359775 49222 402922 366137 36785 1538 1538 8113 6444 1669 125855 81556 44299 298818 238345 60473 452563 372514 80049 PROVISION EXPENSE 500000 500000 FOOD 290864 282356 8508 CLIENT TRAVEL 116390 92646 23744 RECREATIONAL ACTIVITIES 99447 99017 430 79088 77610 1478 16830596 14916105 1914491 0 638061 2015866 110984 110984 994954 1454794 58171 56000 9646341 7560272 2152390 2086069 173635 96721 414227 489017 4542422 6309451 597355 1503449 4877 6923 110984 114214 1874513 1837396 320500 803596 2908229 4265578 X 1108226 1758100 525967 285773 1634193 2043873 4542422 6309451 X 394900 14780 X 0 1 X 1 0 X 122417 1055377 1354221 394874 89437 3016326 10629570 11606020 12399202 13603019 17120001 65357812 10751987 12661397 13753423 13997893 17209438 68374138 93700 91008 60000 10000 40000 294708 0 93700 91008 60000 10000 40000 294708 68079430 1004 319 1323 1004 319 1323 6370 6370 4557 14099 55480 46617 9369 130122 10756544 12675496 13808903 14045514 17225496 68511953 0.99370 0.99110 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 4,557. 2021 AMOUNT: $ 14,099. 2022 AMOUNT: $ 30,171. 2023 AMOUNT: $ 46,617. 2024 AMOUNT: $ 9,369. INSURANCE PROCEEDS - 2022 AMOUNT: $ 25,309. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 308163 308163 7884692 6412728 1471964 83749 82047 1702 817709 768467 49242 552028 297030 254998 2086069 ASSETS HELD FOR DEFERRED COMPENSATION 203244 BENEFICIAL INTEREST IN PERPETUAL TRUST 285773 489017 LEASE LIABILITY 100352 DEFERRED COMPENSATION PAYABLE 203244 RESERVE FOR POTENTIAL RATE ADJUSTMENTS 500000 803596 X 17240276 14780 14780 17225496 0 17225496 16830596 0 16830596 0 16830596 PART IV, LINE 2B: RESIDENT PERSONAL FUNDS ARE MAINTAINED IN BANK ACCOUNTS SEPARATE FROM ARC'S ACCOUNTS. INTEREST EARNED ON RESIDENT FUNDS IS CREDITED TO THE RESIDENTS' ACCOUNTS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2022 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF MANAGEMENT AND GENERAL INTEREST EXPENSES IN THE STATEMENTS OF ACTIVITIES AND INCLUDE ACCRUED INTEREST AND PENALTIES IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 14,780. DINNER DANCE 8580 8580 2210 8580 8580 2210 2210 6370 1 CLIENT STIPENDS 135 58410 PART I, LINE 2 THE AMOUNT OF MONEY EACH PARTICIPANT RECEIVES EVERY DAY IS BASED ON WRITTEN CRITERIA IN THE STIPEND POLICY. THE RECIPIENTS HAVE THE FREEDOM TO SPEND THE STIPENDS AS THEY WISH. X X X 0 0 0 0 0 0 0 1 0 FRANCOIS LEDEE EXECUTIVE DIRECTOR 207831 0 12000 0 1859 0 15960 0 45733 0 283383 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR'S BONUS IS BASED ON PERFORMANCE AND DETERMINED BY THE BOARD COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED AND DISTRIBUTED TO ARC'S MANAGEMENT AND BOARD UPON COMPLETION. THE AUDIT/990 COMMITTEE, ALONG WITH MANAGEMENT REVIEWED THE 990. ANY EDITS WERE COMMUNICATED TO THE RETURN PREPARERS. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY HAS AN EMPLOYEE AND BOARD CONFLICT OF INTEREST POLICY. PER THE AGENCY'S CURRENT COMPLIANCE PLAN, ALL KEY EMPLOYEES AND BOARD MEMBERS HAVE TO COMPLETE A YEARLY CONFLICT OF INTEREST DISCLOSURE STATEMENT WHICH IS THEN REVIEWED FOR ANY CONFLICTS. THE AGENCY DOES NOT HAVE A SET STANDARD AS TO DETERMINING THE DEGREE OF MEASUREMENT THAT A CONFLICT EXISTS. ANY BOARD MEMBER WHO HAS A CONFLICT IN A PARTICULAR DISCUSSION MUST EXCLUDE HIM OR HERSELF FROM THE DISCUSSION AND IS NOT PERMITTED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS COMPARATIVE COMPENSATION DATA OF NON-PROFIT ORGANIZATIONS IN NEW YORK AND NEW JERSEY, WHICH PROVIDE SIMILAR SERVICES AND ARE OF SIMILAR SIZE TO ARC. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 14,780.