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Nonprofiteer
← CITIZENS OPTIONS UNLIMITED INC

Form 990 for tax year 2023

Filed by CITIZENS OPTIONS UNLIMITED INC.

Totals

Total revenue
$71,032,831
Total expenses
$75,264,758
Contributions and grants received
$1,343,274
Grants paid
$0
Program service revenue
$69,378,346
Investment income
$271,265
Other revenue
$39,946
Total assets, end of year
$31,561,593
Total liabilities, end of year
$28,997,900
Net assets or fund balances, end of year
$2,563,693
Program services expenses (Part IX)
$69,665,972
Management and general expenses
$5,505,491
Fundraising expenses
$93,295
Program service expenses (Part III)
$69,665,972

Program services were 92.6% 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

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $1,179,531

  • 1f · All other contributions, gifts and grants

    $163,743

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Intermediate care facility

    total $38,564,058 · related or exempt $38,564,058 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Residential services

    total $22,373,390 · related or exempt $22,373,390 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Self-direction

    total $4,259,710 · related or exempt $4,259,710 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Camp Loyaltown

    total $3,215,183 · related or exempt $3,215,183 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Respite services

    total $668,393 · related or exempt $668,393 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $297,612 · related or exempt $297,612 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $271,298 · related or exempt $0 · unrelated business $0 · excluded $271,298

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

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $9,393 · other assets $0

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

    securities $9,426 · other assets $0

  • 7c · Gain or loss

    securities -$33 · other assets $0

  • 7d · Net gain or loss

    total -$33 · related or exempt $0 · unrelated business $0 · excluded -$33

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Other

    total $39,946 · related or exempt $0 · unrelated business $0 · excluded $39,946

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $39,946

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $204,523 · program services $191,043 · management and general $13,480 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $40,282,383 · program services $40,256,313 · management and general $26,070

  • 8 · Pension plan contributions

    total $761,217 · program services $760,438 · management and general $779 · fundraising $0

  • 9 · Other employee benefits

    total $5,212,404 · program services $5,212,404 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $3,966,793 · program services $3,962,601 · management and general $4,192 · fundraising $0

  • 11a · Fees: management

    total $4,630,973 · program services $0 · management and general $4,630,973 · fundraising $0

  • 11b · Fees: legal

    total $64,017 · program services $63,693 · management and general $324 · fundraising $0

  • 11c · Fees: accounting

    total $113,455 · program services $0 · management and general $113,455 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $478 · program services $0 · management and general $478 · fundraising $0

  • 11g · Fees: other

    total $4,147,951 · program services $3,587,631 · management and general $467,025 · fundraising $93,295

  • 12 · Advertising and promotion

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $2,179,229 · program services $2,144,638 · management and general $34,591 · fundraising $0

  • 14 · Information technology

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $3,776,879 · program services $3,734,626 · management and general $42,253 · fundraising $0

  • 17 · Travel

    total $464,590 · program services $460,351 · management and general $4,239 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 20 · Interest

    total $505,439 · program services $503,311 · management and general $2,128 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,700,894 · program services $1,677,089 · management and general $23,805 · fundraising $0

  • 23 · Insurance

    total $1,564,356 · program services $1,543,430 · management and general $20,926 · fundraising $0

  • 24a · Other expenses: Fees, License

    total $2,052,741 · program services $2,031,276 · management and general $21,465 · fundraising $0

  • 24b · Other expenses: Food

    total $1,704,090 · program services $1,703,925 · management and general $165 · fundraising $0

  • 24c · Other expenses: Recruiting and staff development

    total $1,072,157 · program services $998,093 · management and general $74,064 · fundraising $0

  • 24d · Other expenses: Participants incidentials

    total $792,132 · program services $792,132 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $68,057 · program services $42,978 · management and general $25,079 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,282,620 · end of year $2,548,037

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $10,106,211 · end of year $11,723,430

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $324,682 · end of year $1,328,571

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

    $8,339,556

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

    $3,373,731

  • 10c · Land, buildings and equipment, net

    beginning of year $4,814,469 · end of year $4,965,825

  • 11 · Investments: publicly traded securities

    beginning of year $28,840 · end of year $19,640

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $9,262,735 · end of year $10,976,090

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,519,993 · end of year $7,703,741

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $18,378,019 · end of year $21,294,159

  • 27 · Net assets without donor restrictions

    beginning of year $6,181,064 · end of year $1,749,619

  • 28 · Net assets with donor restrictions

    beginning of year $740,481 · end of year $814,074

Mission and programs · 2023

Mission

Citizens Options Unlimited, Inc ("Citizens, Inc.") provides individual residential alternative services ("IRA"), residential respite services, intermediate care facility services ("ICF") and Self Direction services for individuals with intellectual and other developmental disabilities. Additionally, Citizens, Inc. operates Camp Loyaltown in Hunter, New York, a respite program providing services to developmentally disabled children and adults.

Activities or mission (Part I)

Citizens Options Unlimited, Inc ("Citizens, Inc.") provides individual residential alternative services ("IRA"), respite services, intermediate care facility services ("ICF") and Self Direction services for individuals with intellectual and other developmental disabilities. Additionally, Citizens, Inc. operates Camp Loyaltown in Hunter, New York, a respite program providing services to developmentally disabled children and adults.

  • Intermediate Care Facility Services ("ICF")- Citizens, Inc. operates ICF, which provides 24-hour residency, medical and personal care to individuals with intellectual and developmental disabilities. As of December 31, 2023, the ICF program consisted of five locations with capacity to serve up to 167 individuals. For the year ended December 31, 2023, Citizens, Inc. provided ICF services to an average of 158 individuals.

    Expenses $37,975,329 · Revenue $38,564,058

  • Individual residential alternatives services ("IRA") - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of twenty houses in Nassau. As of December 31, 2023, the IRA program consisted of 21 locations with capacity to serve up to 137 individuals. For the year ended December 31, 2023, Citizens, Inc. provided IRA services to an average of 132 individuals.

    Expenses $22,803,895 · Revenue $22,373,390

  • Self Direction- Citizens, Inc. provides Self-Direction services that allows people to develop a self-directed plan supporting choices as to where to live, day activities, friends and relationships and how to participate in the community.

    Expenses $3,878,198 · Revenue $4,259,710

  • Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults. In 2022, Camp Loyaltown had 188 participants. In 2022, Camp Loyaltown provided these services to 188 clients.

    Expenses $3,372,442 · Revenue $3,215,183

  • Crisis Respite Services- 6 bed capacity, currently has 3 respite beds which provide 24-hour staffing for overnight and extended stay visits for persons living at home.

    Expenses $1,154,890 · Revenue $668,393

  • Family Support- Waiver: service is Recreation and Respite services for developmentally disabled adults' evenings and weekends.

    Expenses $481,218 · Revenue $297,612

As filed on the 2023 return.

Listed in Part VII

  • Peter R Drago

    Licensed Practical Nurse

    Total calculated
    $213,867
    From this org
    $174,460
    From related orgs
    $0
    Other
    $39,407
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $158,453
    Bonus
    $15,910
    Other
    $97
    Deferred
    $4,179
    Nontaxable benefits
    $35,228
    Filer's total
    $213,867

  • Sally Anne Burgess

    Vice President of Operations

    Total calculated
    $204,524
    From this org
    $204,524
    From related orgs
    $0
    Other
    $0
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $191,878
    Bonus
    $0
    Other
    $12,646
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $204,524

  • Georgeann Sciulla

    Assistant House Manager

    Total calculated
    $201,735
    From this org
    $162,927
    From related orgs
    $0
    Other
    $38,808
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $159,868
    Bonus
    $3,000
    Other
    $60
    Deferred
    $3,581
    Nontaxable benefits
    $35,227
    Filer's total
    $201,736

  • Mary B Gilleran

    Director

    Total calculated
    $192,686
    From this org
    $156,075
    From related orgs
    $0
    Other
    $36,611
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $155,240
    Bonus
    $0
    Other
    $835
    Deferred
    $4,842
    Nontaxable benefits
    $31,769
    Filer's total
    $192,686

  • Posney Gilles

    Assistant Director

    Total calculated
    $172,931
    From this org
    $138,595
    From related orgs
    $0
    Other
    $34,336
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $136,864
    Bonus
    $1,500
    Other
    $231
    Deferred
    $2,567
    Nontaxable benefits
    $31,769
    Filer's total
    $172,931

  • Eddy Lozier

    Direct Support Professional

    Total calculated
    $147,825
    From this org
    $144,134
    From related orgs
    $0
    Other
    $3,691
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,634
    Bonus
    $1,500
    Other
    $0
    Deferred
    $3,691
    Nontaxable benefits
    $0
    Filer's total
    $147,825

  • Hallie Klein

    President

    Total calculated
    $0
    Hours/week
    1

  • Patrick Broderick thru Nov 8 2023

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Joseph R Bosnack Jr

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Ellen Moore

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Rady Bruell

    Director

    Total calculated
    $0
    Hours/week
    1

  • Edward Perlow L DDS

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kathleen C Maggi

    Director

    Total calculated
    $0
    Hours/week
    1

  • Devon Rivera

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Famiglietti

    Director

    Total calculated
    $0
    Hours/week
    1

  • Tricia E Belford

    Director

    Total calculated
    $0
    Hours/week
    1

  • Leng Lao

    Director

    Total calculated
    $0
    Hours/week
    1

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

  • 7 · Other non-fixed payments

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
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 7
During the year ended December 31, 2023, Citizens Inc. received $1,179,531 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and was paid to eligible employees as workforce stabilization phase 2 bonuses ("WSI"). During the year ended December 31, 2023, the total of $1,179,531 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7, 10.
Schedule J, Part II
During the year ended December 31, 2023, Citizens Inc. received $1,179,531 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and was paid to eligible employees as workforce stabilization phase 2 bonuses ("WSI"). During the year ended December 31, 2023, the total of $1,179,531 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7, 10.

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
2023
Filed
7 November 2024
IRS schema version
2023v5.0
Source object
202403199349307560

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