The Arc of Union County Inc

“The organization has a nominating committee comprised of certain directors with the power to elect the individuals of this organization's board of directors as defined in this organization's bylaws.”

“The organization's federal form 990 was provided to each voting individual of its full governing body, its board of directors, prior to filing with the internal revenue service. The organization's finance committee has assumed the responsibility to oversee and coordinate the federal form 990 preparation, review and filing process. As part of the tax return preparation process the organization hired a professional cpa firm with experience and expertise in not-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's finance personnel, including its director of finance, director of accounting, special project accountant and various other individuals within the organization ("internal working group") to obtain the information needed in order to prepare a complete and accurate tax return. The cpa firm prepared a draft federal form 990 and furnished it to the organization's internal working group for review. The organization's internal working group reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's internal working group for final review and approval prior to providing it to the organization's finance committee and board of directors.”

“The organization regularly monitors and enforces compliance with its conflict of interest policy. Annually all directors are required to review the existing conflict of interest policy. All directors are required to report a potential conflict of interest, which might influence or appear to influence judgement or actions, to the board president or the organization's management staff. Any disclosures by directors are reviewed and any potential conflicts are thereafter discussed with the organization's executive director and board of directors.”

“The organization's board of directors reviews and approves the compensation and benefits of the organization's executive director. The actions taken by the board of directors enable the organization to receive the rebuttable presumption of reasonableness for purposes of internal revenue code section 4958 with respect to the total compensation of certain individuals disclosed on this form 990, including the executive director. The three factors which must be satisfied in order to receive the rebuttable presumption of reasonableness are the following: 1. The compensation arrangement is approved in advance by an "authorized body" of the applicable tax-exempt organization which is composed entirely of individuals who do not have a "conflict of interest" with respect to the compensation arrangement; 2. The authorized body obtained and relied upon "appropriate data as to comparability" prior to making its determination; and 3. The authorized body "adequately documented the basis for its determination" concurrently with making that determination. Individuals of the board of directors are independent and free from any conflicts of interest. The board of directors adequately documented its basis for its determination through the timely preparation of written minutes during which the executive compensation and benefits were reviewed and subsequently approved. The actions outlined above with respect to the board of directors and the establishment of the rebuttable presumption of reasonableness applies to the organization's executive director. The compensation and benefits of other individuals disclosed in this form 990 are reviewed on an annual basis by the executive director with assistance from the director of human resources in conjunction with each individual's job performance during the year and is based upon other objective factors designed to ensure that reasonable and fair market value compensation is paid by the organization. Other objective factors include market survey data for comparable positions, individual goals and objectives, personnel reviews, evaluations, self-evaluations and performance feedback meetings. The annual budget, which includes annual compensation for officers and other employed individuals within the organization, is reviewed annually by the organization's finance committee and board; thereafter approved by the organization's board of directors.”

“The organization's filed certificate of incorporation and any amendments can be obtained and reviewed through the state of new jersey department of the treasury.”

“Certain officers and directors listed on core form, part vii and schedule j of this form 990 may hold similar positions with both this organization and other related organization's within the agency. The hours shown on this form 990, for board directors who receive no compensation for services rendered in a non-board capacity, represent the estimated hours devoted per week to this organization. To the extent these individuals serve as directors of other related organizations within the agency, their respective hours per week per organization are approximately the same as reflected on core form, part vii of this form 990. The hours reflected on core form, part vii of this form 990 for paid officers reflect the total hours worked per week on behalf of the agency; not solely this organization.”

“CORE FORM, PART III; STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS The Arc of Union County (Arc) is a non-profit, non-sectarian 501(c)(3) membership-based organization dedicated to enriching the lives of individuals with intellectual and developmental disabilities (I/DD) and to assist their families in promoting the quality of their care and support. Affiliated with both the New Jersey and National Arc Chapters. The Arc of Union County annually serves approximately 1000 children and adults through a continuum of comprehensive programs geared to assist individuals and their families throughout all stages of their lives, growth and development. The Arc functions as both an advocacy and service agency committed to promoting holistic community integration and independence for children and adults with Intellectual disabilities and other comorbidities across the life span including early childhood, educational, social, residential, vocational and family domains. The Arc uses its functions to promote quality of life for people with disabilities through meaningful choices and options for persons served. The Arc holds distinguished accreditation from the Commission on Accreditation of Rehabilitation Facilities (CARF). HISTORY The Arc of Union County was founded in 1949 by parents of children with disabilities who wanted to ensure their children has a safe and comfortable home for their present and future life that would serve and advocate for them. Services The Agency provides services regulated under, Department of Children and Family Services, U.S. DOL Wage and Hour Division Special Minimum Wage Rates under Section 14(C), WFNJ/NJLWD, and WIOA. The Agency is a DDD/Medicaid Approved Provider, qualified and prepared to deliver various services routinely and on an emergency basis: Assistive Technology, Behavioral Management, Career Planning, Cognitive Rehabilitation, Community Based Supports, Community Inclusion Services, Day Habilitation. Individual Supports, Interpreter Services, Natural Supports Training, Occupational Therapy, Physical Therapy, Prevocational Training, Respite, Respite (camp), Speech, Language, Hearing Therapy. Supported Employment -Individual, Supported Employment - Small Group, Transportation. 1. Family Support Services: Respite Services, On- And Off-Site Recreational Activities, Day Camp, After Work Supports, and Hotel Respite, and Recreational Programs. 2. Children Services includes: Add Developmental Day Care, Early Intervention Programs, in home Respite, In-Home Behavioral/PT/OT/Speech Supports, Saturday Program, After School, and Camp. 3. Residential Services: Residential Support Professional provides a safe, secure, and dependable support and assistance in areas that are necessary for individuals to achieve full social inclusion, independence, personal and economic well-being. Trained staff teaches and monitors skills development and provides support and mentoring for all service recipients through a person centered approach. Assure the individuals' safety, health, and access into the community, and provide recreational opportunities, opportunities to advance in their life skills, and ongoing trainings. The Arc's core values have created a culture that supports inclusive and quality life experiences for individuals served and encourages their independence, self-determination and active participation in the community. The Group homes are person-centered, ensure respect, present and encourage choices, and help individuals to attain their highest potential. 4. Adult Day Services Day Services: The Arc of Union Day habilitation programming designed to promote the best interests of each individual. The major emphasis of the agency's Day Habilitation is to provide education and training to acquire the skills and experience needed to participate in the community, consistent with the participant's person-centered Service Plan. Adult Day Habilitation programs include specialized services, including Behavior Support progra”

“An independent cpa firm audited the consolidated financial statements of the taxpayer for the year ended june 30, 2024. An unmodified opinion was issued by the independent cpa firm. The organization's finance committee has assumed the responsibility for the oversight of the audit of the consolidated financial statements and the selection of an independent auditor.”

“This organization engaged an independent cpa firm to prepare and issue an audit under the uniform guidance.”