2025-01-21T14:53:42-06:00 2024-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-07-01 042226199 THE ARC OF OPPORTUNITY IN NORTH CENTRAL MASSACHUSETTS INC ARCO 9783436662 564 MAIN STREET FITCHBURG MA 01420 ROSS POTVIN TREASURER 9783436662 2025-01-17 1 1 KATIE BELANGER CPA P01585213 5083669100 2025-01-17 2023 2024-10-15 13:58:12Z MARY HEAFY 564 MAIN STREET FITCHBURG MA 01420 21264437 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. 8 8 384 53 0 0 14613066 15065052 4335500 4592555 155924 399292 30803 64771 19135293 20121670 0 0 0 0 13082495 14793051 9375 0 0 3976612 4447646 17068482 19240697 2066811 880973 20537498 22742830 5744356 6623871 14793142 16118959 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 6883529 499694 RESIDENTIAL - THE RESIDENTIAL PROGRAM PROVIDED 13,426 DAYS OF SUPPORT TO 39 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. 4681653 279234 ACQUIRED BRAIN INJURY - THE ABI PROGRAM PROVIDES RESIDENTIAL AND SUPPORT SERVICES TO INDIVIDUALS WITH AN ACQUIRED BRAIN INJURY. THIS YEAR, 27 INDIVIDUALS RECEIVED 7,537 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. ALL PERSONS SERVED WERE PREVIOUSLY CONFINED TO NURSING HOMES. SIX OF THESE INDIVIDUALS ALSO RECEIVED 483 HOURS OF SERVICE AND FINANCIAL ASSISTANCE TO FACILITATE THEIR TRANSITIONS FROM NURSING HOMES TO THESE RESIDENCES IN THE COMMUNITY. 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. 2139285 2110315 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. THIS YEAR, 78 PEOPLE RECEIVED 27,481 DAYS OF ADULT FOSTER CARE (MEDICAID FUNDED) SERVICES. IN ADDITION, 5 PEOPLE RECEIVED 1,740 DAYS OF SHARED LIVING SUPPORTS AND 10 PEOPLE RECEIVED FINANCIAL ASSISTANCE FUNDED BY DDS. 1114648 1659505 DAY HABILITATION - THE DAY HABILITATION PROGRAM PROVIDED 10,994 DAYS OF SERVICE TO 65 INDIVIDUALS THIS YEAR. 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. FOUR INDIVIDUALS ALSO RECEIVED 2,077 HOURS OF SUPPLEMENTAL STAFFING SUPPORTS. 931054 COMMUNITY BASED DAY SUPPORTS - THE CBDS PROGRAM PROVIDED 66,184 HOURS OF SUPPORT TO 78 INDIVIDUALS THIS YEAR. 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. 718171 INDIVIDUALIZED SUPPORT SERVICES - THE ISS PROGRAM PROVIDED 11,928 HOURS OF SUPPORT TO 52 INDIVIDUALS THIS YEAR. 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. IN ADDITION, 24 OF THESE PEOPLE RECEIVED REPRESENTATIVE PAYEE SERVICES AND 18 RECEIVED FINANCIAL ASSISTANCE. 411435 19297 EMPLOYMENT - THE EMPLOYMENT PROGRAMS PROVIDED 10,127 HOURS OF SUPPORT TO 69 INDIVIDUALS THIS YEAR. 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. THIS YEAR, 1 PERSON RECEIVED EVALUATION SERVICES, 7 RECEIVED JOB PLACEMENT SERVICES, 3 RECEIVED INITIAL JOB SUPPORTS AND 9 RECEIVED 443 HOURS OF ON-GOING SUPPORT. 578169 24510 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. NINE INDIVIDUALS RECEIVED 718 HOURS OF THESE SERVICES THIS YEAR. 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. THIS YEAR, 6 FAMILIES RECEIVED THESE SERVICES. THE AGENCY WITH CHOICE PROGRAM ALLOWS INDIVIDUALS TO SELF DIRECT THEIR HOME OR DAY SERVICES. THIS YEAR, 13 PEOPLE RECEIVED 6,371 HOURS SO THESE SERVICES. THE ARC OF OPPORTUNITY ALSO PROVIDED HEALTHY RELATIONSHIPS TRAINING TO 14 INDIVIDUALS. 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 WEEK END COMMUNITY ACTIVITY CLUB. 53733 TRANSPORTATION 3807210 1703312 17511677 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 12 0 1 384 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 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 202029 0 27774 LYNNE SUGAR CHIEF FINANCIAL OFFICER 50.00 X 160302 0 26648 DAVID KLINE VP OF DAY SUPPORTS 40.00 X 117888 0 24201 ANGELA CHERY CHIEF PROGRAM OFFICER 50.00 X 140490 0 1523 MARSHALL GAYE VP OF HUMAN RESOURCES 40.00 X 124423 0 5463 JACOB TOSTI BOARD CHAIR 1.50 X X 0 0 0 JASON SMITH VICE CHAIR 1.00 X X 0 0 0 ROSS POTVIN DIRECTOR/ TREASURER (AS OF 10/23) 1.00 X X 0 0 0 HENRY TESSMAN ASST.CLERK(TIL 10/23)/CLERK(TIL 5/24) 1.00 X X 0 0 0 KATIE NAJJAR DIR./ASST. CLERK/CLERK(AS OF 5/24) 1.00 X X 0 0 0 DANIEL KELSER TREASURER (UNTIL 10/23) 1.00 X X 0 0 0 ANDREA THIBAUDEAU CLERK (UNTIL 10/23) 1.00 X X 0 0 0 STEPHANIE WILLIAMS DIRECTOR 1.00 X 0 0 0 PAULIE CHLEBECEK DIRECTOR 1.00 X 0 0 0 CHELSIE VOKES DIRECTOR 1.00 X 0 0 0 MONICA FIELDHOUSE DIRECTOR 1.00 X 0 0 0 JACK DOOLIN DIRECTOR (UNTIL 10/23) 1.00 X 0 0 0 745132 0 85609 5 0 1 0 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 AUDIT SERVICES 124100 DELTA GROUP IT SERVICES 1195 PATRIOTS ROAD TEMPLETON MA 01468 IT NETWORK MAINTENANCE AND SECURITY 107845 2 8510 9389 14915301 131852 15065052 CLIENT AND THIRD PARTY FEES 900099 4592555 4592555 4592555 361077 361077 962081 206711 932623 197954 29458 8757 38215 38215 76961 9389 12190 64771 64771 20121670 4592555 0 464063 626558 147273 479285 11570258 10949995 620263 200716 193104 7612 1251447 1177776 73671 1144072 1041317 102755 13527 13527 115300 115300 39605 39605 87717 62453 25264 334441 294980 39461 762563 733147 29416 112453 109058 3395 464379 409217 55162 PROVIDER REIMBURSEMENTS 1692979 1692979 PROGRAM SUPPLIES 521738 521738 VEHICLE EXPENSES 214100 178640 35460 MISCELLANEOUS 88844 88844 19240697 17511677 1729020 0 518364 515077 5236641 6925583 1734982 1813814 188187 200827 12942722 5531784 7628324 7410938 5072261 5720929 158739 155662 20537498 22742830 1206287 1411488 21450 20977 63926 114783 4357880 5035744 94813 40879 5744356 6623871 X 14758033 16087593 35109 31366 14793142 16118959 20537498 22742830 880973 444844 0 X X 0 1 X 1 0 X 14392821 16719363 13762679 14613066 15065052 74552981 14392821 16719363 13762679 14613066 15065052 74552981 74552981 58111 71147 85822 179850 361077 756007 5284 13000 18284 75327272 15680698 0.98970 0.99400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CAFETERIA VENDING - 2019 AMOUNT: $ 5,284. GAIN ON TERMINATION OF LEASES - 2021 AMOUNT: $ 13,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 38901 353743 374810 17834 1 X 739609 739609 10445504 4168266 6277238 442439 358480 83959 1315170 1005038 310132 7410938 OPERATING LEASE OBLIGATIONS 40879 40879 X PART IV, LINE 1B: THE ARC OF OPPORTUNITY HAS BEEN APPOINTED AND ACTS AS REPRESENTATIVE PAYEE FOR MANY OF THE INDIVIDUALS WITH DISABILITIES THAT WE SUPPORT. THE ARC DOES NOT CHARGE A FEE FOR THIS SERVICE. IN FY24, THE ARC SUPPORTED 26 INDIVIDUALS LIVING INDEPENDENTLY IN THE COMMUNITY. FOR THESE PEOPLE, INDIVIDUAL ACCOUNTS ARE SET UP IN THEIR NAMES WITH THEIR SOCIAL SECURITY NUMBERS ON THEM, NOT THE ARC'S. AS SUCH, THESE BANK ACCOUNTS ARE NOT INCLUDED ON FORM 990, PART X AS AN ASSET OR LIABILITY. SEE SCHEDULE D, PART IV FOR A SUMMARY OF THE ACTIVITY IN THESE ACCOUNTS. PART IV, LINE 2B: THE ARC OF OPPORTUNITY ACTS AS REPRESENTATIVE FOR MANY OF THE INDIVIDUALS WITH DISABILITIES THAT ARE SERVED BY THE ORGANIZATION. 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, 2024. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. AUCTION 86350 9389 76961 500 6512 5178 86350 9389 76961 500 6512 5178 12190 64771 X X X 0 1 0 0 0 0 0 0 0 MARY HEAFY PRESIDENT & CEO 201258 0 771 0 0 0 6106 0 21668 0 229803 0 0 0 LYNNE SUGAR CHIEF FINANCIAL OFFICER 158133 0 2169 0 0 0 4890 0 21758 0 186950 0 0 0 PART I, LINE 4B MARY HEAFY, CEO, AND LYNNE SUGAR, CFO, CONTRIBUTED $23,153 AND $17,105, 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 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 FOR FILING, WITH OR WITHOUT CHANGES. A COPY OF THE DRAFT WILL BE MADE AVAILABLE TO BOARD MEMBERS AT LEAST ONE WEEK PRIOR TO FILING. BOARD MEMBERS WITH QUESTIONS OR COMMENTS WILL DIRECT THEM TO THE AUDIT COMMITTEE CHAIR (TREASURER). UNLESS THERE ARE OBJECTIONS FROM BOARD MEMBERS, THE 990 WILL BE FILED AFTER THE ONE WEEK REVIEW PERIOD HAS ENDED. 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