2024-02-26T13:36:11-06:00 2023-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-07-01 042226199 THE ARC OF OPPORTUNITY IN NORTH CENTRAL MASSACHUSETTS INC ARCO 9783436662 564 MAIN STREET FITCHBURG MA 01420 ROSS POTVIN TREASURER 9783436662 2024-02-23 1 ROSS POTVIN XXX-XX-XXXX 1 KATIE BELANGER CPA P01585213 5083669100 2024-02-18 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROSS POTVIN 564 MAIN STREET FITCHBURG MA 01420 19198315 0 X ARCOFOPPORTUNITY.ORG X 1952 MA TO CREATE AND SUPPORT LIFETIME OPPORTUNITIES IN THE COMMUNITY FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES TO REACH THEIR FULLEST POTENTIAL BY PROVIDING ADVOCACY, EDUCATION, EMPLOYMENT, RESIDENTIAL AND RECREATIONAL SERVICES TO ENHANCE THE QUALITY OF LIFE. 10 10 375 65 0 0 13762679 14613066 4679103 4335500 99131 155924 42636 30803 18583549 19135293 0 0 0 0 12748138 13082495 0 9375 62049 4184822 3976612 16932960 17068482 1650589 2066811 18467193 20537498 5874665 5744356 12592528 14793142 X TO CREATE AND SUPPORT LIFETIME OPPORTUNITIES IN THE COMMUNITY FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES TO REACH THEIR FULLEST POTENTIAL BY PROVIDING ADVOCACY, EDUCATION, EMPLOYMENT, RESIDENTIAL AND RECREATIONAL SERVICES TO ENHANCE THE QUALITY OF LIFE. 0 0 5791494 544598 RESIDENTIAL - THE RESIDENTIAL PROGRAM PROVIDED 13,119 DAYS OF SUPPORT TO 41 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES LIVING IN 8 GROUP HOMES. INDIVIDUALS WERE ASSISTED WITH ACTIVITIES OF DAILY LIVING, MEDICAL AND DENTAL CARE, NUTRITION, EMPLOYMENT, AND SOCIAL ACTIVITIES IN THE COMMUNITIES IN WHICH THEY LIVE. THE PROGRAM STRIVES TO HELP INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 4282641 295543 ACQUIRED BRAIN INJURY - THE ABI PROGRAM PROVIDES RESIDENTIAL AND SUPPORT SERVICES TO INDIVIDUALS WITH AN ACQUIRED BRAIN INJURY. IN FY23, 25 INDIVIDUALS RECEIVED 7,493 DAYS OF RESIDENTIAL SERVICES IN 5 GROUP HOMES. THESE SERVICES INCLUDE ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, MEDICAL AND DENTAL CARE, NUTRITION, AND SOCIAL ACTIVITIES IN THE COMMUNITIES IN WHICH THEY LIVE. ONE OF THESE INDIVIDUALS ALSO RECEIVED 386 HOURS OF ONE TO ONE PEER SUPPORT SERVICES TO ASSIST THEM IN ACTIVITIES OF THEIR CHOICE IN THE COMMUNITY. ALL PERSONS SERVED WERE PREVIOUSLY CONFINED TO NURSING HOMES. THE PROGRAM STRIVES TO ENHANCE THEIR RECOVERY BY INVOLVING THEM IN ACTIVITIES OF MAINTAINING A HOME. THE HOMES ARE DESIGNED TO BE FULLY ACCESSIBLE SO THAT RESIDENTS CAN PARTICIPATE IN ACTIVITIES SUCH AS MEAL PREPARATION. 2170193 2164069 SHARED LIVING - THE SHARED LIVING PROGRAMS IDENTIFY, SCREEN, MATCH, AND MONITOR INDIVIDUALS WITH DISABILITIES WITH FOSTER HOMES IN ORDER FOR THEM TO HAVE A HOME LIFE THAT IS AS INDEPENDENT AND NORMAL AS POSSIBLE. ALL SHARED LIVING PROGRAMS MONITOR THE HEALTH AND SAFETY OF THE INDIVIDUALS SERVED. THE MEDICAID FUNDED PROGRAMS ALSO INCLUDE MONTHLY MONITORING BY A REGISTERED NURSE. IN FY23, 85 PEOPLE RECEIVED 28,587 DAYS OF ADULT FOSTER CARE (MEDICAID FUNDED) SERVICES. TWELVE OF THESE PEOPLE ALSO RECEIVED 348 HOURS OF SUPPLEMENTAL SUPPORT SERVICES. IN ADDITION, 5 PEOPLE RECEIVED 1,430 DAYS OF SHARED LIVING SUPPORT AND 21 PEOPLE RECEIVED FINANCIAL ASSISTANCE FUNDED BY DDS. 919112 1229426 DAY HABILITATION - THE DAY HABILITATION PROGRAM PROVIDED 11,462 HOURS OF SERVICE TO 72 INDIVIDUALS IN FY23. SERVICES INCLUDED PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY AND BEHAVIORAL SERVICES DEPENDING UPON EACH INDIVIDUAL'S NEEDS. ALL INDIVIDUALS ARE MONITORED BY A REGISTERED NURSE. INDIVIDUALS PARTICIPATED IN A VARIETY OF ACTIVITIES DESIGNED TO INCREASE AND/OR MAINTAIN THEIR SKILLS FOR ACTIVITIES OF DAILY LIVING. FIVE INDIVIDUALS ALSO RECEIVED 1,188 HOURS OF SUPPLEMENTAL STAFFING SUPPORT. 802992 COMMUNITY BASED DAY SUPPORTS - THE CBDS PROGRAM PROVIDED 53,968 HOURS OF SUPPORT TO 82 INDIVIDUALS IN FY23. THE PROGRAM PROVIDES SKILL BUILDING OPPORTUNITIES THROUGH A COMBINATION OF LEARNING ACTIVITIES, VOLUNTEER WORK AND SOCIAL ACTIVITIES PRIMARILY OUT IN THE COMMUNITY. INDIVIDUALS ARE ENCOURAGED TO PARTICIPATE IN ACTIVITIES IN THEIR OWN COMMUNITIES. ACTIVITIES INCLUDE EXERCISE, CRAFTS AND COMMUNITY OUTINGS. PARTICIPANTS ARE GIVEN CHOICES AS TO THE TYPE OF ACTIVITIES THAT THEY WOULD LIKE TO ENGAGE IN WITH EMPHASIS PUT ON ACTIVITIES IN THE COMMUNITY. 593195 8361 INDIVIDUALIZED SUPPORT SERVICES - THE ISS PROGRAM PROVIDED 11,951 HOURS OF SUPPORT TO 51 INDIVIDUALS IN FY23. THE PROGRAM ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES LIVING INDEPENDENTLY IN THE COMMUNITY. THE HOURS OF SERVICE VARY FROM PERSON TO PERSON BASED ON THEIR INDIVIDUAL NEEDS. ASSISTANCE MAY INCLUDE FINANCE AND BUDGETING, MEAL PLANNING, SHOPPING, MEDICAL AND DENTAL CARE AND ACCESSING SOCIAL AND RECREATIONAL OPPORTUNITIES IN THE COMMUNITY IN WHICH THEY LIVE. ALSO IN FY23, 25 OF THESE PEOPLE RECEIVED REPRESENTATIVE PAYEE SERVICES AND 19 RECEIVED FINANCIAL ASSISTANCE. 487384 67309 EMPLOYMENT - THE EMPLOYMENT PROGRAMS PROVIDED 11,801 HOURS OF SUPPORT TO 78 INDIVIDUALS IN FY23. THE OBJECTIVE OF THESE PROGRAMS IS TO ASSIST INDIVIDUALS IN FINDING AND KEEPING JOBS IN THE COMMUNITY. GROUP EMPLOYMENT PROVIDES AN OPPORTUNITY TO WORK WITH THE SUPPORT OF A JOB COACH TO LEARN THE SKILLS NEEDED TO OBTAIN A COMPETITIVE JOB. INDIVIDUALS PERFORM A VARIETY OF DIFFERENT JOBS AT BUSINESSES IN THE COMMUNITY FOR WHICH THEY ARE PAID. THE EMPLOYMENT SUPPORTS PROGRAMS PROVIDE EVALUATION, JOB DEVELOPMENT, JOB PLACEMENT, JOB TRAINING AND LONG-TERM SUPPORT FOR INDIVIDUALS WITH DISABILITIES TO OBTAIN AND MAINTAIN COMPETITIVE EMPLOYMENT IN THE COMMUNITY. THE PROGRAM EVALUATES JOB SKILLS AND APTITUDES USING SITUATIONAL ASSESSMENTS. EVALUATION RESULTS ARE USED TO PREPARE A CAREER PLAN WHICH IS IN TURN USED TO DEVELOP AND OBTAIN A JOB IN THE COMMUNITY. SUPPORT IS GRADUALLY WITHDRAWN AS THE WORKER BECOMES ACCUSTOMED TO THE JOB. PERIODIC MONITORING IS PROVIDED, AND ADDITIONAL JOB COACHING MAY BE PROVIDED IF/WHEN THE JOB CHANGES. DURING FY23, 7 PEOPLE RECEIVED EVALUATION SERVICES, 7 RECEIVED JOB PLACEMENT SERVICES, 3 RECEIVED INITIAL JOB SUPPORT AND 17 RECEIVED 305 HOURS OF ON-GOING SUPPORT. 511586 26194 FAMILY SUPPORT AND RECREATION - THE PURPOSE OF THE FAMILY SUPPORT PROGRAMS IS TO ASSIST INDIVIDUALS AND THEIR FAMILIES SO THAT THE INDIVIDUAL CAN REMAIN IN THEIR HOME IN THE COMMUNITY. THE ASD SUPPORT PROGRAMS PROVIDE LIFE COACHING AND COLLEGE NAVIGATION SERVICES TO INDIVIDUALS WITH AUTISM SPECTRUM DISORDER. SEVEN INDIVIDUALS RECEIVED 308 HOURS OF THESE SERVICES IN FY23. THE DDS/DESE PROGRAM PROVIDES STAFFING, FINANCIAL AND SERVICE NAVIGATION SUPPORT TO FAMILIES WITH A CHILD (UP TO AGE 22) WITH AN INTELLECTUAL OR DEVELOPMENTAL DISABILITY TO KEEP THE CHILD IN THE HOME. IN FY23, 8 FAMILIES RECEIVED THESE SERVICES. THE AGENCY WITH CHOICE PROGRAM ALLOWS INDIVIDUALS TO SELF DIRECT THEIR HOME OR DAY SERVICES. IN FY23, 13 PEOPLE RECEIVED 5,445 HOURS OF THESE SERVICES. THE ARC OF OPPORTUNITY ALSO PROVIDED HEALTHY RELATIONSHIPS TRAINING TO 14 INDIVIDUALS IN FY23. IN ADDITION TO THE ABOVE FUNDED SERVICES, THE ARC PROVIDES SUPPORT TO INDIVIDUALS AND THEIR FAMILIES THROUGH INFORMATION & REFERRAL, PUBLIC EDUCATION, SUPPORT GROUPS AND RECREATIONAL OPPORTUNITIES. RECREATIONAL ACTIVITIES PROVIDE MUCH NEEDED RESPITE FOR THE CAREGIVER AS WELL AS SUPERVISION AND GUIDANCE TO THE INDIVIDUALS ALLOWING THEM TO PARTICIPATE IN ACTIVITIES THAT MIGHT OTHERWISE NOT BE POSSIBLE. RECREATIONAL ACTIVITIES INCLUDE BOWLING LEAGUES, DAY TRIPS, SUPERVISED VACATION TRIPS, MONTHLY DANCES AND A WEEKEND COMMUNITY ACTIVITY CLUB. 3314269 1331290 15558597 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 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 1 0 0 0 1 16 0 1 375 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 1 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X LYNNE SUGAR 9783436662 564 MAIN STREET FITCHBURG MA 01420 MARY HEAFY PRESIDENT & CEO 50.00 X 206728 0 27982 LYNNE SUGAR CHIEF FINANCIAL OFFICER 50.00 X 148459 0 26143 ANGELA CHERY CHIEF PROGRAM OFFICER 50.00 X 137679 0 1464 PAMELA NYABUTI DIRECT SUPPORT PROFESSIONAL 88.00 X 105439 0 23524 MARSHALL GAYE VP OF HUMAN RESOURCES 50.00 X 122706 0 5870 NATHANIEL SARFO DIRECT SUPPORT PROFESSIONAL 88.00 X 113017 0 13632 JACOB TOSTI BOARD CHAIR 1.50 X X 0 0 0 JASON SMITH VICE CHAIR 1.00 X X 0 0 0 DANIEL KELSER TREASURER 1.00 X X 0 0 0 ANDREA THIBAUDEAU CLERK 1.00 X X 0 0 0 HENRY TESSMAN ASSISTANT CLERK 1.00 X X 0 0 0 JACK DOOLIN DIRECTOR 1.00 X 0 0 0 STEPHANIE WILLIAMS DIRECTOR 1.00 X 0 0 0 ROSS POTVIN DIRECTOR 1.00 X 0 0 0 PAULIE CHLEBECEK DIRECTOR 1.00 X 0 0 0 KATIE NAJJAR DIRECTOR 1.00 X 0 0 0 TRICIA RAPP DIRECTOR (UNTIL 9/2022) 1.00 X 0 0 0 834028 0 98615 6 0 1 0 0 8635 2080 3195 14522318 76838 14613066 CLIENT AND THIRD PARTY FEES 900099 4268191 4268191 COMMERCIAL CUSTOMER REVENUE 900099 67309 67309 4335500 179850 179850 28769 52695 -23926 -23926 -23926 41130 3195 10327 30803 30803 19135293 4335500 0 186727 570121 280210 289911 10385345 9686051 656472 42822 171405 163180 7487 738 893819 838734 51289 3796 1061805 970181 87383 4241 74800 74800 9375 9375 29555 29555 108465 106293 2018 154 139425 111696 27729 540953 513096 27507 350 26616 26596 20 113384 109323 4061 449313 408611 40702 PROVIDER REIMBURSEMENTS 1591303 1591303 PROGRAM SUPPLIES 476976 476976 VEHICLE EXPENSES 198261 160713 37548 MISCELLANEOUS 136618 39308 96737 573 90943 76326 14617 17068482 15558597 1447836 62049 519616 518364 7238507 5236641 1609318 1734982 163053 188187 12892510 5264186 7980463 7628324 863444 5072261 92792 158739 18467193 20537498 1237907 1206287 32689 21450 92792 63926 4511277 4357880 0 94813 5874665 5744356 X 12556825 14758033 35703 35109 12592528 14793142 18467193 20537498 2066811 133803 0 X X 0 1 X 1 0 X 14002974 14392821 16719363 13762679 14613066 73490903 14002974 14392821 16719363 13762679 14613066 73490903 73490903 21058 58111 71147 85822 179850 415988 13011 5284 13000 31295 73938186 11923234 0.99400 0.99130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CAFETERIA VENDING - 2018 AMOUNT: $ 13,011. 2019 AMOUNT: $ 5,284. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. GAIN ON TERMINATION OF LEASES - 2021 AMOUNT: $ 13,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 92792 601083 629949 63926 1 X 739609 739609 10428681 3862468 6566213 458142 393613 64529 1266078 1008105 257973 7628324 OPERATING LEASE OBLIGATIONS 94813 94813 X PART IV, LINE 2B: THE ARC OF OPPORTUNITY ACTS AS REPRESENTATIVE FOR MANY OF THE INDIVIDUALS WITH DISABILITIES THAT ARE SERVED BY THE ORGANIZATION. BY PERMISSION FROM THE SOCIAL SECURITY ADMINISTRATOR, ALL OF THE INDIVIDUALS' FUNDS ARE MAINTAINED IN AN ACCOUNT TITLE "THE ARC OF OPPORTUNITY CLIENT TRUST". THE ARC OF OPPORTUNITY DOES NOT CHARGE A FEE FOR THIS SERVICE. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2023. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. AUCTION 44325 3195 41130 325 4993 5009 44325 3195 41130 325 4993 5009 10327 30803 X X X 0 1 0 0 0 0 0 0 0 MARY HEAFY PRESIDENT & CEO 206018 0 710 0 0 0 6343 0 21639 0 234710 0 0 0 LYNNE SUGAR CHIEF FINANCIAL OFFICER 142376 0 6083 0 0 0 4418 0 21725 0 174602 0 0 0 PART I, LINE 4B MARY HEAFY, CEO, AND LYNNE SUGAR, CFO, CONTRIBUTED $18,445 AND $16,970, RESPECTIVELY, TO A NON-QUALIFIED NON-GOVERNMENTAL 457 DEFERRED COMPENSATION PLAN. THE ORGANIZATION DID NOT CONTRIBUTE TO THIS PLAN. FORM 990, PART VI, SECTION A, LINE 4 TO ACCOMMODATE THE AFFILIATION WITH INCOMPASS HUMAN SERVICES, THE BY-LAWS WERE EXTENSIVELY RE-WRITTEN ELIMINATING ALL OTHER CLASSES OF MEMBERS AND MAKING INCOMPASS THE SOLE MEMBER OF THE ORGANIZATION AND GIVING THEM CERTAIN STATUTORY POWERS. CHANGES WERE REVIEWED BY OUR ATTORNEYS. FORM 990, PART VI, SECTION A, LINE 6 AS OF FISCAL YEAR 2023, INCOMPASS HUMAN SERVICES, INC. IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION, A DRAFT OF THE 990 IS PROVIDED TO THE MEMBERS OF THE FINANCE/AUDIT COMMITTEE TO REVIEW PRIOR TO MEETING AS A GROUP TO REVIEW IT IN DETAIL. THE COMMITTEE WILL THEN RECOMMEND ACCEPTANCE OF THE REPORT, WITH OR WITHOUT CHANGES, TO THE BOARD OF DIRECTORS. THE BOARD MEMBERS WILL RECEIVE A DRAFT OF THE 990, WITH ANY RECOMMENDED CHANGES, PRIOR TO THE NEXT BOARD MEETING AT WHICH THE AUDIT COMMITTEE CHAIR (TREASURER) WILL REPORT ON THE COMMITTEE'S REVIEW, PRESENT THE COMMITTEE'S RECOMMENDATIONS, AND ANSWER ANY QUESTIONS. A MOTION WILL THEN BE MADE THAT THE BOARD ACCEPT THE 990 AND A VOTE WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 12C AS STATED IN THE POLICY ALL BOARD AND STAFF MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM LISTING ANY POTENTIAL CONFLICTS OR STATING THAT THEY HAVE NONE. NEW BOARD AND STAFF MEMBERS COMPLETE ONE UPON HIRE AND ANNUALLY THEREAFTER. DECLARATION OF ANY NEW CONFLICTS OF INTEREST IS A STANDING ITEM ON THE AGENDA FOR ALL BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS DETERMINED BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE CONSIDERS COMPARABLE DATA FROM SEVERAL SOURCES INCLUDING THE BUREAU OF LABOR STATISTICS AND A NON-PROFIT SALARY SURVEY LAST UPDATED IN 2016. SALARY DATA IS AGED AS RECOMMENDED IN THE SURVEY. THE COMMITTEE GATHERS INPUT FROM ALL BOARD MEMBERS, AS WELL AS PERFORMANCE DATA AND DETERMINES THE CEO'S COMPENSATION. NO CHANGES ARE MADE TO THE CEO'S SALARY WITHOUT WRITTEN COMMUNICATION FROM THE BOARD CHAIR. THE COMMITTEE MAINTAINS DOCUMENTATION OF THEIR DELIBERATIONS. ALL OTHER COMPENSATION INCLUDING OTHER OFFICERS OF THE CORPORATION AND KEY EMPLOYEES, IS DETERMINED BY THE CEO USING DATE FROM THE SOURCES MENTIONED ABOVE AND IS BASED IN PART ON AVAILABLE RESOURCES. SUGGESTED SALARY INCREASES ARE PRESENTED AS PART OF THE PROPOSED BUDGET EACH YEAR WHICH IS REVIEWED BY BOTH THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS AS DOCUMENTED IN THE MINUTES OF THOSE MEETINGS. IN ADDITION, PERIODICALLY THE ORGANIZATION ENGAGES OUR ATTORNEYS TO PERFORM A SALARY EQUITY ASSESSMENT. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE EITHER IN ELECTRONIC OR PAPER FORM UPON REQUEST. A COPY OF OUR MOST RECENTLY FILED 990 IS AVAILABLE ON OUR WEBSITE. FORM 990 , PART XII LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. INCOMPASS HUMAN SERVICES INC 4 OMNI WAY CHELMSFORD MA 01824 046111877 HUMAN SERVICES MA 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0