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Nonprofiteer
← FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC

Form 990 for tax year 2024

Filed by FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC.

Totals

Total revenue
$169,203,609
Total expenses
$168,435,709
Contributions and grants received
$14,302,339
Grants paid
$0
Program service revenue
$152,789,075
Investment income
$1,810,911
Other revenue
$301,284
Total assets, end of year
$112,821,910
Total liabilities, end of year
$75,149,527
Net assets or fund balances, end of year
$37,672,383
Program services expenses (Part IX)
$151,561,261
Management and general expenses
$16,874,448
Fundraising expenses
$0
Program service expenses (Part III)
$151,561,261

Program services were 90.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $5,551

  • 1e · Government grants (contributions)

    $14,236,681

  • 1f · All other contributions, gifts and grants

    $60,107

  • 2a · Program service revenue: MEDICAID AND MANAGED CARE

    total $139,107,182 · related or exempt $139,107,182

  • 2b · Program service revenue: PARTICIPANT FEES AND SOCIAL SECUR

    total $9,945,223 · related or exempt $9,945,223

  • 2c · Program service revenue: OPWDD FUNDED

    total $1,732,829 · related or exempt $1,732,829

  • 2d · Program service revenue: SUPP. NUTRITION ASSIST. PGRM

    total $1,292,780 · related or exempt $1,292,780

  • 2e · Program service revenue: MEDICARE

    total $525,294 · related or exempt $525,294

  • 2f · All other program service revenue

    total $185,767 · related or exempt $185,767

  • 3 · Investment income

    total $746,874 · excluded $746,874

  • 4 · Income from investment of tax-exempt bond proceeds

    total $26,890 · excluded $26,890

  • 6a · Gross rents

    real property $348,307

  • 6b · Less rental expenses

    real property $243,661

  • 6c · Rental income or loss

    real property $104,646

  • 6d · Net rental income or loss

    total $104,646 · excluded $104,646

  • 7a · Gross sales of assets other than inventory

    securities $7,831,718 · other assets $954,343

  • 7b · Less cost or other basis and sales expenses

    securities $7,576,370 · other assets $172,544

  • 7c · Gain or loss

    securities $255,348 · other assets $781,799

  • 7d · Net gain or loss

    total $1,037,147 · excluded $1,037,147

  • 10a · Gross sales of inventory

    $26,910

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $26,910 · related or exempt $26,910

  • 11a · Other revenue: REIMBURSEMENTS

    total $153,189 · excluded $153,189

  • 11b · Other revenue: CREDIT CARD REBATES

    total $12,900 · excluded $12,900

  • 11c · Other revenue: MISCELLANEOUS REVENUE

    total $3,639 · excluded $3,639

  • 11e · Other revenue, total

    $169,728

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $3,078,578 · program services $520,716 · management and general $2,557,862

  • 6 · Compensation of disqualified persons

    total $1,499 · management and general $1,499

  • 7 · Other salaries and wages

    total $90,567,411 · program services $84,524,223 · management and general $6,043,188

  • 8 · Pension plan contributions

    total $4,514,560 · program services $4,260,240 · management and general $254,320

  • 9 · Other employee benefits

    total $17,550,728 · program services $16,265,972 · management and general $1,284,756

  • 10 · Payroll taxes

    total $7,651,463 · program services $6,972,290 · management and general $679,173

  • 11b · Fees: legal

    total $387,593 · management and general $387,593

  • 11c · Fees: accounting

    total $124,965 · management and general $124,965

  • 11d · Fees: lobbying

    total $132,250 · management and general $132,250

  • 11f · Fees: investment management

    total $172,820 · management and general $172,820

  • 11g · Fees: other

    total $2,168,002 · program services $1,541,879 · management and general $626,123

  • 12 · Advertising and promotion

    total $114,897 · program services $7,717 · management and general $107,180

  • 13 · Office expenses

    total $1,962,952 · program services $1,495,326 · management and general $467,626

  • 14 · Information technology

    total $3,522,130 · program services $2,395,653 · management and general $1,126,477

  • 16 · Occupancy

    total $8,873,239 · program services $8,427,304 · management and general $445,935

  • 17 · Travel

    total $4,651,701 · program services $4,620,110 · management and general $31,591

  • 19 · Conferences, conventions and meetings

    total $95,650 · program services $6,424 · management and general $89,226

  • 20 · Interest

    total $1,379,975 · program services $1,227,362 · management and general $152,613

  • 22 · Depreciation, depletion and amortization

    total $4,926,366 · program services $4,132,534 · management and general $793,832

  • 23 · Insurance

    total $3,686,838 · program services $3,186,907 · management and general $499,931

  • 24a · Other expenses: REPAIR AND MAINTENANCE

    total $5,107,183 · program services $4,730,551 · management and general $376,632

  • 24b · Other expenses: FOOD AND HOUSEHOLD SUPP

    total $2,707,737 · program services $2,662,682 · management and general $45,055

  • 24c · Other expenses: PROGRAM SUPPLIES

    total $2,191,079 · program services $2,169,428 · management and general $21,651

  • 24d · Other expenses: EXPENSED FURNITURE AND

    total $1,012,231 · program services $973,275 · management and general $38,956

  • 24e · All other expenses

    total $1,853,862 · program services $1,440,668 · management and general $413,194

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $216,616 · end of year $241,286

  • 2 · Savings and temporary cash investments

    beginning of year $14,263,743 · end of year $18,772,817

  • 4 · Accounts receivable

    beginning of year $16,973,480 · end of year $20,081,555

  • 8 · Inventories for sale or use

    beginning of year $115,303 · end of year $81,150

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,701,410 · end of year $2,629,979

  • 10a · Land, buildings and equipment: cost or other basis

    $96,356,881

  • 10b · Land, buildings and equipment: accumulated depreciation

    $46,913,685

  • 10c · Land, buildings and equipment, net

    beginning of year $46,738,364 · end of year $49,443,196

  • 11 · Investments: publicly traded securities

    beginning of year $14,663,621 · end of year $15,998,104

  • 15 · Other assets

    beginning of year $5,193,991 · end of year $5,573,823

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,059,181 · end of year $16,546,146

  • 19 · Deferred revenue

    beginning of year $2,377,794 · end of year $2,933,479

  • 20 · Tax-exempt bond liabilities

    beginning of year $10,868,650 · end of year $10,179,893

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $736,734

  • 23 · Secured mortgages and notes payable

    beginning of year $13,895,217 · end of year $14,710,626

  • 25 · Other liabilities

    beginning of year $24,193,149 · end of year $30,042,649

  • 27 · Net assets without donor restrictions

    beginning of year $35,398,352 · end of year $37,594,744

  • 28 · Net assets with donor restrictions

    beginning of year $74,185 · end of year $77,639

Mission and programs · 2024

Mission

OUR MISSION IS TO SUPPORT PEOPLE OF ALL ABILITIES TO REACH THEIR FULL POTENTIAL AND THRIVE IN THEIR COMMUNITIES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY.

Activities or mission (Part I)

OUR MISSION IS TO SUPPORT PEOPLE OF ALL ABILITIES TO REACH THEIR FULL POTENTIAL AND THRIVE IN THEIR COMMUNITIES.

  • FREE'S RESIDENTIAL PROGRAMS, SPONSORED WITH THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), INDIVIDUALS RECEIVE SKILLS DEVELOPMENT AND HABILITATION SERVICES IN SUCH AREAS AS SOCIALIZATION, RECREATION, PROBLEM SOLVING, PERSONAL DEVELOPMENT, ACTIVITIES OF DAILY LIVING, TRAVEL TRAINING, HEALTH CARE, MEDICATION MAINTENANCE, AND MANY MORE. PROVIDED IN OVER 100 COMMUNITIES THROUGHOUT LONG ISLAND AND NEW YORK CITY, OUR DIVERSE RESIDENTIAL SERVICES INCLUDE: - SUPERVISED 24-HOUR RESIDENTIAL ALTERNATIVES - INDIVIDUALS ARE SUPPORTED THROUGHOUT THE DAY AND NIGHT AS THEY WORK, TRAVEL, AND ENJOY LIFE IN THEIR LOCAL COMMUNITY. - INDEPENDENT LIVING SERVICES - INDIVIDUALS LIVE IN AN APARTMENT WITH 1 OR 2 ROOMMATES. THE INDIVIDUALS CAN NAVIGATE THEIR COMMUNITY TO MEET THEIR DAILY NEEDS. - INTERMEDIATE CARE FACILITIES - INDIVIDUALS RECEIVE HIGHLY STRUCTURED, ENHANCED SUPPORT FROM A SKILLED CLINICAL TEAM AND SUPPORT STAFF.

    Expenses $101,032,506 · Revenue $111,996,378

  • DAY PROGRAMS - WIDE VARIETY OF DAY SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND/OR MENTAL ILLNESS AND OTHER DISABILITIES INCLUDING DAY HABILITATION AND RECREATIONAL PROGRAMS, SUPPORTED EMPLOYMENT, RESPITE, AND OTHER DAY HABILITATION SERVICES AT SADDLE ROCK RANCH BUILT AROUND PREFERENCES AND ABILITIES TO MAXIMIZE HUMAN POTENTIAL.

    Expenses $26,524,980 · Revenue $23,396,557

  • OMH RESIDENTIAL - OPERATION OF A WIDE ARRAY OF RESIDENTIAL SUPPORTS, SPONSORED WITH THE OFFICE OF MENTAL HEALTH (OMH), PROVIDING REHABILITATION AND RECOVERY SERVICES THAT ENABLE INDIVIDUALS WITH MENTAL HEALTH NEEDS TO ATTAIN GREATER INDEPENDENCE AND MEANINGFUL ACTIVITY.

    Expenses $17,895,876 · Revenue $12,389,448

  • OTHER PROGRAMS INCLUDE ENVIRONMENTAL MODIFICATIONS TO INCREASE THE ABILITY TO LIVE AT HOME WITH INDEPENDENCE, SERVICES FOR THOSE WITH TRAUMATIC BRAIN INJURY, YOUTH SERVICES, NUTRITIONAL SERVICES, AND OTHER VARIOUS SERVICES TO SUPPORT OUR INDIVIDUALS.

    Expenses $6,107,899 · Revenue $5,033,602

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MARK PREISER

    SR. CO-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • VALERIE BARNWELL

    CO-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • PILAR DELGADO

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • SAVITREE DEVI PESTANO

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • ALAN POLACEK

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • ELLEN PAIGE NELSON

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • VERONICA FERNANDEZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARY ELLEN FREELEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ERIC KLEIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL LEAHY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID SANDERS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARK SIMMS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BARRY ZAKS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT S BUDD MPS SR CHIEF

    EXECUTIVE OFFICER & PRESIDENT

    Total calculated
    $592,621
    From this org
    $485,513
    From related orgs
    $0
    Other
    $107,108
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $442,301
    Bonus
    $14,000
    Other
    $29,212
    Deferred
    $67,061
    Nontaxable benefits
    $40,047
    Filer's total
    $592,621

  • DR CHRISTOPHER D LONG EDD

    CO-CHIEF EXECUTIVE OFFICER/PRESIDENT

    Total calculated
    $562,493
    From this org
    $458,775
    From related orgs
    $0
    Other
    $103,718
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $382,183
    Bonus
    $47,870
    Other
    $28,722
    Deferred
    $39,191
    Nontaxable benefits
    $64,527
    Filer's total
    $562,493

  • VINCENT CONA CPA CHIEF

    FINANCIAL OFFICER, EFF. 7/1/2024

    Total calculated
    $316,674
    From this org
    $241,448
    From related orgs
    $0
    Other
    $75,226
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,372
    Bonus
    $1,000
    Other
    $17,076
    Deferred
    $11,322
    Nontaxable benefits
    $63,904
    Filer's total
    $316,674

  • SUSAN DICKINSON CPA

    CHIEF PROJECT OFFICER, EFF. 7/1/2024

    Total calculated
    $346,521
    From this org
    $282,361
    From related orgs
    $0
    Other
    $64,160
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,614
    Bonus
    $1,000
    Other
    $21,747
    Deferred
    $19,561
    Nontaxable benefits
    $44,599
    Filer's total
    $346,521

  • ATINDAR ARNOLD

    CHIEF HOUSING & CLINICAL OFFICER

    Total calculated
    $258,803
    From this org
    $231,578
    From related orgs
    $0
    Other
    $27,225
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,998
    Bonus
    $1,000
    Other
    $17,580
    Deferred
    $10,277
    Nontaxable benefits
    $16,948
    Filer's total
    $258,803

  • SUSAN SORRENTINO

    CHIEF PROJECT OFFICER

    Total calculated
    $250,376
    From this org
    $223,009
    From related orgs
    $0
    Other
    $27,367
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,396
    Bonus
    $1,000
    Other
    $16,613
    Deferred
    $10,373
    Nontaxable benefits
    $16,994
    Filer's total
    $250,376

  • NICOLE WOLF CHIEF COMMUNITY

    & BEHAVIORAL HEALTH OFFICER

    Total calculated
    $261,913
    From this org
    $198,228
    From related orgs
    $0
    Other
    $63,685
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,977
    Bonus
    $1,000
    Other
    $14,251
    Deferred
    $9,178
    Nontaxable benefits
    $54,507
    Filer's total
    $261,913

  • MICHELLE AMATO

    CHIEF ADMINISTRATIVE OFFICER

    Total calculated
    $261,064
    From this org
    $196,426
    From related orgs
    $0
    Other
    $64,638
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,967
    Bonus
    $1,000
    Other
    $14,459
    Deferred
    $9,263
    Nontaxable benefits
    $55,375
    Filer's total
    $261,064

  • MATTHEW COLLINS

    CHIEF COMPLIANCE & RISK OFFICER

    Total calculated
    $228,213
    From this org
    $160,197
    From related orgs
    $0
    Other
    $68,016
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,683
    Bonus
    $1,000
    Other
    $2,514
    Deferred
    $5,796
    Nontaxable benefits
    $62,220
    Filer's total
    $228,213

  • JENNIFER MARZIGLIANO

    CHIEF HUMAN RESOURCE OFFICER

    Total calculated
    $220,223
    From this org
    $146,212
    From related orgs
    $0
    Other
    $74,011
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,404
    Bonus
    $1,000
    Other
    $2,808
    Deferred
    $4,743
    Nontaxable benefits
    $69,268
    Filer's total
    $220,223

  • ANITA DOWD-NEUFELD SENIOR

    VICE PRESIDENT, COMMUNITY SERVICES

    Total calculated
    $238,787
    From this org
    $176,929
    From related orgs
    $0
    Other
    $61,858
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,712
    Bonus
    $1,000
    Other
    $11,217
    Deferred
    $6,798
    Nontaxable benefits
    $55,060
    Filer's total
    $238,787

  • DARREN BELCHER SENIOR

    VICE PRESIDENT, TECHNOLOGY SERVICES

    Total calculated
    $234,477
    From this org
    $180,858
    From related orgs
    $0
    Other
    $53,619
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,235
    Bonus
    $1,000
    Other
    $15,623
    Deferred
    $6,660
    Nontaxable benefits
    $46,959
    Filer's total
    $234,477

  • CONSUELO HENDRICKSON SENIOR

    VICE PRESIDENT, HEALTHCARE SERVICES

    Total calculated
    $203,311
    From this org
    $179,402
    From related orgs
    $0
    Other
    $23,909
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,421
    Bonus
    $1,000
    Other
    $14,981
    Deferred
    $6,915
    Nontaxable benefits
    $16,994
    Filer's total
    $203,311

  • DIANE WAHNE

    PRESCRIBER - NP

    Total calculated
    $306,786
    From this org
    $257,533
    From related orgs
    $0
    Other
    $49,253
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $242,495
    Bonus
    $1,000
    Other
    $14,038
    Deferred
    $0
    Nontaxable benefits
    $49,253
    Filer's total
    $306,786

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR ROBERT S. BUDD INCLUDES UNVESTED BENEFITS OF $27,870 IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE.
PART I, LINE 7
EMPLOYEES OF THE ORGANIZATION RECEIVED BOARD DISCRETIONARY BONUSES IN THEIR 2024 W-2S, AS REPORTED ON PART II, COLUMN B.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
21 August 2025
IRS schema version
2024v5.2
Source object
202522339349301022

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