2025-02-17T04:34:51-06:00 2024-06-30 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-07-01 111986300 ADULT RESOURCES CENTER INC ADUL 7185317500 1145 EAST 55TH STREET BROOKLYN NY 11234 FRANCOIS LEDEE EXECUTIVE DIRECTOR 7185317500 2025-02-14 1 1 LAURA KIELCZEWSKI P00740769 2122970400 2025-02-11 2023 2025-03-06 01:10:19Z ARC FRANCOIS LEDEE 1145 EAST 55TH STREET BROOKLYN NY 11234 14045514 0 X ARCNY.ORG X 1955 NY PROVIDING SERVICES TO DEVELOPMENTALLY DISABLED ADULTS. 7 6 360 6 0 0 1354221 386074 12399202 13603019 0 1004 31137 40365 13784560 14030462 47914 54360 0 0 11754768 10943288 0 0 0 2808982 2714874 14611664 13712522 -827104 317940 4561427 4542422 3271559 2908229 1289868 1634193 X SEE SCHEDULE O: 0 0 6279231 54360 7285758 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). 1389334 1362623 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. 1181146 1766454 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. 684182 668099 COMMUNITY PREVOCATIONAL PROGRAM 2467815 2520085 CASE MANAGEMENT AND COMMUNITY HABILITATION 3151997 3188184 12001708 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 32 0 1 360 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 ARC ACCOUNTING DEPARTMENT 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 217499 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 217499 0 61693 1 0 1 0 0 8000 357869 20205 386074 RESIDENTIAL 623000 7285758 7285758 CASE MANAGEMENT AND CO 621610 2520085 2520085 DAY HABILITATION 624100 1766454 1766454 INTERMEDIATE CARE FACI 621400 1362623 1362623 PREVOCATIONAL PROGRAM 623990 668099 668099 13603019 1004 1004 8800 8000 15052 -6252 -6252 46617 46617 46617 14030462 13603019 0 41369 54360 54360 280802 280802 8804876 8310647 494229 57983 50351 7632 1069504 983282 86222 730123 634025 96098 125463 125463 120332 84357 35975 1413 1413 390417 333081 57336 369510 330860 38650 2216 251 1965 12311 8695 3616 130063 78016 52047 346988 281964 65024 370762 330610 40152 FOOD 247503 246067 1436 CLIENT TRAVEL 126870 126870 NEW YORK STATE FACILITY 81076 81076 RECREATIONAL ACTIVITIES 58833 58094 739 331117 7689 323428 13712522 12001708 1710814 0 447565 638061 122705 110984 1062085 994954 22871 58171 9488792 7336402 2255188 2152390 263171 173635 387842 414227 4561427 4542422 762992 597355 29327 4877 122705 110984 1884254 1874513 472281 320500 3271559 2908229 X 1045260 1108226 244608 525967 1289868 1634193 4561427 4542422 X 317940 26385 X 0 1 X 1 0 X 187541 122417 1055377 1354221 394874 3114430 9958608 10629570 11606020 12399202 13603019 58196419 10146149 10751987 12661397 13753423 13997893 61310849 68141 93700 91008 60000 10000 322849 0 68141 93700 91008 60000 10000 322849 60988000 1004 1004 1004 1004 103950 4557 14099 55480 46617 224703 10250099 10756544 12675496 13808903 14045514 61536556 0.99110 0.98500 0.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 103,542. 2020 AMOUNT: $ 4,557. 2021 AMOUNT: $ 14,099. 2022 AMOUNT: $ 30,171. 2023 AMOUNT: $ 46,617. INSURANCE PROCEEDS - 2019 AMOUNT: $ 408. 2022 AMOUNT: $ 25,309. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 308163 308163 7810580 6227911 1582669 83749 81545 2204 801948 749298 52650 484352 277648 206704 2152390 ASSETS HELD FOR DEFERRED COMPENSATION 143234 BENEFICIAL INTEREST IN PERPETUAL TRUST 270993 414227 LEASE LIABILITY 177266 DEFERRED COMPENSATION PAYABLE 143234 320500 X 14056847 26385 26385 14030462 0 14030462 13712522 0 13712522 0 13712522 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, 2024, 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 2021 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 26,385. DINNER DANCE 16800 8000 8800 4854 10198 16800 8000 8800 4854 10198 15052 -6252 1 CLIENT STIPENDS 128 54360 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 204640 0 11000 0 1859 0 15960 0 45733 0 279192 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 III, LINE 1: AFFIRM. RESPECT. CONNECT. IN A WAY THE ARC WAS BORN AROUND 1937 IN BROOKLYN, ALONG WITH SOME DEVELOPMENTALLY DISABLED CHILDREN. THEIR PARENTS IGNORED THE ADVICE OF DOCTORS TO INSTITUTIONALIZE THEM. INSTEAD, THESE PARENTS LOVED, NURTURED, AND WATCHED THEM LEARN AND GROW BEYOND THOSE DOCTORS' PREDICTIONS. IN 1955 THESE PARENTS JOINED FORCES TO FOUND THE ARC. THE LETTERS STOOD FOR ADULT RETARDATES CENTER. THEIR CHILDREN WERE NOW YOUNG ADULTS. THE MEDICAL COMMUNITY USED THE WORD "RETARDATES" THEN. AND THE "CENTER" WAS JUST THAT, A PLACE TO MEET AND SOCIALIZE. DECADES LATER, THE LETTERS WERE GIVEN A NEW MEANING, ADULT RESOURCES CENTER. "DEVELOPMENTAL DISABILITY REPLACED "MENTALLY RETARDED" AS THE WORD "RETARDATES" BECAME DEMEANING. THE ARC PROVIDED NEEDED RESOURCES AT ITS SEVERAL CENTERS. TODAY, ARC STANDS FOR MORE, DOES MORE, AND REACHES MORE FAMILIES. WE AFFIRM THE RIGHT OF DEVELOPMENTALLY DISABLED ADULTS TO REACH THEIR FULL POTENTIAL. WE RESPECT THEIR RIGHT TO A FULFILLING LIFE WITHOUT FEAR OF DISCRIMINATION OR ISOLATION. WE CONNECT THEM TO THE SERVICES THEY NEED IN THE COMMUNITIES WHERE THEY LIVE. WE ARE PROUD OF OUR HISTORY. SOME OF THOSE ORIGINAL YOUNG ADULTS, NOW IN THEIR 70S AND 80S ARE STILL WITH US. THEIR COURAGEOUS AND LOVING PARENTS PASSED AWAY DECADES AGO, KNOWING THEIR CHILDREN WOULD ALWAYS BE SAFE, LOVED, AND HAPPY. WE ARE PROUD OF OUR INNOVATIONS INCLUDING FAMILY-STYLE HOMES IN COMMUNITIES, SUPPORTIVE EMPLOYMENT, COMMUNITY OUTREACH, SOCIALIZATION, AND MUCH MORE. AND WE CONTINUE TO GROW AND ADAPT AS WE DELIVER PERSONALIZED, SKILLED, AND LOVING SUPPORT TO OUR INDIVIDUALS AND THEIR FAMILIES. FORM 990, PART VI THE AGENCY HAS AN EMPLOYEE AND BOARD CONFLICT OF INTEREST POLICY. PER THE AGENCY'S CURRENT COMPLIANCE PLAN, EVERY EMPLOYEE AND BOARD MEMBER HAS 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 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, EVERY EMPLOYEE AND BOARD MEMBER HAS 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 26,385.