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Nonprofiteer
← LIBERTY RESOURCES INC

Form 990 for tax year 2023

Filed by LIBERTY RESOURCES INC.

Totals

Total revenue
$81,205,457
Total expenses
$81,266,197
Contributions and grants received
$15,534,568
Grants paid
$0
Program service revenue
$64,866,866
Investment income
$138,025
Other revenue
$665,998
Total assets, end of year
$37,095,371
Total liabilities, end of year
$13,516,689
Net assets or fund balances, end of year
$23,578,682
Program services expenses (Part IX)
$72,284,297
Management and general expenses
$8,981,900
Fundraising expenses
$0
Program service expenses (Part III)
$72,284,297

Program services were 88.9% 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.

  • 1e · Government grants (contributions)

    $15,188,708

  • 1f · All other contributions, gifts and grants

    $345,860

  • 2a · Program service revenue: MEDICAID AND MEDICARE

    total $35,436,639 · related or exempt $35,436,639

  • 2b · Program service revenue: EARLY INTERVENTION FEES

    total $21,072,512 · related or exempt $21,072,512

  • 2c · Program service revenue: COMMERCIAL INSURANCES AND PRIVATE

    total $6,842,628 · related or exempt $6,842,628

  • 2d · Program service revenue: PARTICIPANT FEES

    total $1,515,087 · related or exempt $1,515,087

  • 3 · Investment income

    total $138,025 · excluded $138,025

  • 11a · Other revenue: MISCELLANEOUS

    total $665,998 · related or exempt $665,998

  • 11e · Other revenue, total

    $665,998

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $53,159,871 · program services $48,798,174 · management and general $4,361,697

  • 8 · Pension plan contributions

    total $305,311 · program services $264,839 · management and general $40,472

  • 9 · Other employee benefits

    total $3,991,637 · program services $3,474,165 · management and general $517,472

  • 10 · Payroll taxes

    total $5,279,464 · program services $4,917,515 · management and general $361,949

  • 11a · Fees: management

    total $1,755,857 · management and general $1,755,857

  • 11b · Fees: legal

    total $67,663 · program services $17,958 · management and general $49,705

  • 11c · Fees: accounting

    total $69,761 · program services $23,197 · management and general $46,564

  • 11f · Fees: investment management

    total $18,863 · management and general $18,863

  • 11g · Fees: other

    total $4,841,784 · program services $4,624,768 · management and general $217,016

  • 12 · Advertising and promotion

    total $27,199 · program services $17,234 · management and general $9,965

  • 13 · Office expenses

    total $587,029 · program services $502,007 · management and general $85,022

  • 16 · Occupancy

    total $3,052,618 · program services $2,306,822 · management and general $745,796

  • 17 · Travel

    total $921,933 · program services $866,318 · management and general $55,615

  • 19 · Conferences, conventions and meetings

    total $265,881 · program services $206,843 · management and general $59,038

  • 20 · Interest

    total $4,596 · program services $391 · management and general $4,205

  • 22 · Depreciation, depletion and amortization

    total $859,634 · program services $844,634 · management and general $15,000

  • 23 · Insurance

    total $613,967 · program services $447,668 · management and general $166,299

  • 24a · Other expenses: PARTICIPANT INCIDENTALS

    total $1,728,003 · program services $1,727,778 · management and general $225

  • 24b · Other expenses: BAD DEBTS

    total $1,152,545 · program services $1,152,545

  • 24c · Other expenses: PROGRAM SUPPLIES

    total $491,707 · program services $486,825 · management and general $4,882

  • 24d · Other expenses: FOOD

    total $343,085 · program services $331,088 · management and general $11,997

  • 24e · All other expenses

    total $1,727,789 · program services $1,273,528 · management and general $454,261

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,471,762 · end of year $2,078,686

  • 4 · Accounts receivable

    beginning of year $14,757,381 · end of year $13,738,187

  • 9 · Prepaid expenses and deferred charges

    beginning of year $867,368 · end of year $1,331,567

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

    $12,322,945

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

    $6,566,351

  • 10c · Land, buildings and equipment, net

    beginning of year $5,604,736 · end of year $5,756,594

  • 12 · Investments: other securities

    beginning of year $4,641,269 · end of year $5,325,226

  • 14 · Intangible assets

    beginning of year $2,106,726 · end of year $2,000,526

  • 15 · Other assets

    beginning of year $8,720,624 · end of year $6,864,585

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,216,338 · end of year $3,315,426

  • 19 · Deferred revenue

    beginning of year $2,622,105 · end of year $2,296,532

  • 24 · Unsecured notes and loans payable

    beginning of year $319,399 · end of year $144,258

  • 25 · Other liabilities

    beginning of year $8,937,396 · end of year $7,760,473

  • 27 · Net assets without donor restrictions

    beginning of year $23,074,628 · end of year $23,578,682

Mission and programs · 2023

Mission

TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFE BY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.

Activities or mission (Part I)

TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFEBY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.

  • IN 2023, LIBERTY RESOURCES WAS AWARDED FEDERALLY QUALIFIED HEALTH CENTER LOOK ALIKE STATUS INCREASING ACCESS TO SERVICES FOR CLIENTS IN OUR COMMUNITY. THE BEHAVIORAL HEALTH CENTER PROVIDED OVER 124,000 MENTAL HEALTH SERVICES TO 6,238 UNIQUE BEHAVIORAL HEALTH CLIENTS. IN ADDITION, PRIMARY CARE PROVIDED OVER 7,200 SERVICES TO APPROXIMATELY 1,977 UNIQUE FAMILY HEALTH CENTER CLIENTS IN 2023. OUR STRATEGIC GROWTH HAS ALLOWED US TO CONTINUE INCREASING OUR MENTAL HEALTH SERVICES IN OUR MONROE AND OSWEGO COUNTY SATELLITES AS WELL AS EXPANDING OUR SCHOOL BASED SATELLITE CLINICS. OUR OASAS CERTIFIED CLINIC HAS PROVIDED OVER 2500 SUBSTANCES ABUSE SERVICES TO 151 CLIENTS IN THIS PROGRAM IN 2023. WE HAVE ALSO INCREASED OUR PEER SUPPORT AND HOME AND COMMUNITY-BASED SERVICES, PROVIDING ADDITIONAL SERVICES TO OUR CLIENTS. THESE COMBINED EXPANSIONS HAVE ALLOWED US TO IMPROVE COMMUNITY ACCESS AND WIDEN OUR SCOPE OF IMPACT WHILE MAINTAINING A HIGH QUALITY OF CARE.

    Expenses $19,915,225 · Revenue $17,656,079

  • LIBERTY RESOURCES POST, PLLC PROVIDES A RANGE OF SPECIAL EDUCATION AND RELATED THERAPY SERVICES FOR CHILDREN WHO ARE PRIMARILY BIRTH TO FIVE YEARS OLD, AND THROUGH SOME OUTSIDE CONTRACTING, SERVICES ARE ALSO PROVIDED TO SCHOOL AGED CHILDREN. THE SCOPE OF SERVICES INCLUDE SPEECH THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPECIAL EDUCATION TEACHER SERVICES, SOCIAL WORK, COUNSELING, MUSIC THERAPY, CLINICAL AND DIAGNOSTIC PSYCHOLOGY, SCHOOL PSYCHOLOGY, NUTRITION, SERVICE COORDINATION, TODDLER GROUPS, ASSISTIVE TECHNOLOGY, SENSORY GYMS AND CLASSROOMS, AND SPECIAL EDUCATION PRESCHOOL CLASSROOMS. THE CHILDREN'S PLAN OF CARE IS INDICATED THROUGH INITIAL AND ONGOING ASSESSMENTS AND TREATMENTS, AND ARE REGULATED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH AND THE NEW YORK STATE EDUCATION DEPARTMENT. LIBERTY RESOURCES POST, PLLC PROVIDED SERVICES TO 9,220 CHILDREN IN 2023.

    Expenses $21,099,421 · Revenue $22,302,438

  • LIBERTY RESOURCES, INC. PROVIDES INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) SERVICES TO 66 PEOPLE IN SUPERVISED AND SUPPORTIVE SETTINGS. SUPERVISED IRAS INCLUDE 24 HOUR SUPPORT IN ACTIVITIES OF DAILY LIVING FOR 365 DAYS PER YEAR, AMOUNTING TO 24,090 DAYS OF SERVICE PER YEAR. SUPPORT IS GIVEN IN AREAS OF RECREATION, MEDICATION MANAGEMENT, BEHAVIOR SUPPORT AND ACCOMPLISHING EACH INDIVIDUALS VALUED OUTCOMES. THE GOALS ARE THE SAME IN A SUPPORTIVE IRA: HOWEVER, THESE INDIVIDUALS REQUIRE LESS INTENSIVE SUPPORT. LIBERTY RESOURCES, INC. PROVIDES BETWEEN 20-40 HOURS OF SUPPORT PER WEEK FOR EACH INDIVIDUAL IN A SUPPORTIVE IRA. THESE INDIVIDUALS LIVE INDEPENDENTLY IN THEIR OWN APARTMENT AND THE SUPPORTS ARE PROVIDED INTERMITTENTLY THROUGHOUT EACH WEEK. THE GOALS OF BOTH SERVICES ARE TO INCREASE A PERSONS INDEPENDENCE IN ALL AREAS OF LIFE SO THAT THEY MAY EVENTUALLY LIVE MORE INDEPENDENTLY.

    Expenses $7,957,784 · Revenue $8,776,351

  • OTHER PROGRAM SERVICES PROVIDED INCLUDE DAY SERVICES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS, BRAIN INJURY SERVICES, RESIDENTIAL SERVICES FOR INDIVIDUALS WITH SUBSTANCE ABUSE AND MENTAL HEALTH ISSUES, EMPLOYMENT SERVICES, HIV/AIDS SERVICES AND CHILD AND FAMILY SERVICES.

    Expenses $23,311,867 · Revenue $16,797,996

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert Toole Jr

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Winthrop Thurlow Esq

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Michael Madigan

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Katherine Anthis

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • David Bowles

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • William Conole

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Daniel Degirolamo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Daniel J Manning

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Nancy Mudrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott Gucciardi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Lawrence Stewart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Elliot Boyce

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Carl M Coyle

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Kelli Harris

    CHIEF FINANCIAL OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Carrie Doran

    CHIEF OPERATING OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Laura Zaferakis

    POST PRESIDENT

    Total calculated
    $183,475
    From this org
    $180,418
    From related orgs
    $0
    Other
    $3,057
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,280
    Bonus
    $0
    Other
    $138
    Deferred
    $2,700
    Nontaxable benefits
    $357
    Filer's total
    $183,475

  • Jeff Tetrault

    FACILITIES SUPERVISOR

    Total calculated
    $205,025
    From this org
    $193,512
    From related orgs
    $0
    Other
    $11,513
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,374
    Bonus
    $0
    Other
    $138
    Deferred
    $2,828
    Nontaxable benefits
    $8,685
    Filer's total
    $205,025

  • Cassandra Archer

    MEDICAL DIRECTOR

    Total calculated
    $243,628
    From this org
    $239,483
    From related orgs
    $0
    Other
    $4,145
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $239,393
    Bonus
    $0
    Other
    $90
    Deferred
    $2,740
    Nontaxable benefits
    $1,405
    Filer's total
    $243,628

  • Marta Durkin

    VP, BEHAVIORAL HEALTHCARE

    Total calculated
    $157,693
    From this org
    $155,384
    From related orgs
    $0
    Other
    $2,309
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,291
    Bonus
    $15,000
    Other
    $93
    Deferred
    $1,938
    Nontaxable benefits
    $371
    Filer's total
    $157,693

  • Alann Weissman-Ward

    MEDICAL DIRECTOR

    Total calculated
    $185,835
    From this org
    $181,928
    From related orgs
    $0
    Other
    $3,907
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,928
    Bonus
    $0
    Other
    $0
    Deferred
    $2,825
    Nontaxable benefits
    $1,082
    Filer's total
    $185,835

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

  • 2 · Substantiation required before reimbursing expenses
  • 6b · Pay contingent on a related organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • LIBERTY RESOURCES POST LLC

    SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NY · income $22,302,438 · assets $9,017,866

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • OCCUPATIONAL THERAPY CENTER INC

    RELATED · SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NJ · 100% owned · share of income $793,405

    Directly controlled by LIBERTY RESOURCES POST LLC

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202403199349306715

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