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← CITIZENS OPTIONS UNLIMITED INC

Form 990 for tax year 2022

Filed by CITIZENS OPTIONS UNLIMITED INC.

Totals

Total revenue
$80,670,711
Total expenses
$77,764,909
Contributions and grants received
$17,391,297
Grants paid
$0
Program service revenue
$62,918,106
Investment income
$66,554
Other revenue
$294,754
Total assets, end of year
$32,819,557
Total liabilities, end of year
$25,898,012
Net assets or fund balances, end of year
$6,921,545
Program services expenses (Part IX)
$72,638,890
Management and general expenses
$5,126,019
Fundraising expenses
$0
Program service expenses (Part III)
$72,638,890

Program services were 93.4% 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)

    $17,261,325

  • 1f · All other contributions, gifts and grants

    $129,972

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Intermediate Care Facility

    total $37,285,708 · related or exempt $37,285,708 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Residential Services

    total $20,654,802 · related or exempt $20,654,802 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Self Direction

    total $3,112,403 · related or exempt $3,112,403 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Camp Loyaltown

    total $924,303 · related or exempt $924,303 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Crisis Respite

    total $687,358 · related or exempt $687,358 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $253,532 · related or exempt $253,532 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $66,389 · related or exempt $0 · unrelated business $0 · excluded $66,389

  • 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

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

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

  • 7a · Gross sales of assets other than inventory

    securities $8,879 · other assets $0

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

    securities $8,714 · other assets $0

  • 7c · Gain or loss

    securities $165 · other assets $0

  • 7d · Net gain or loss

    total $165 · related or exempt $0 · unrelated business $0 · excluded $165

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

    $0

  • 11a · Other revenue: Other Revenue

    total $294,754 · related or exempt $0 · unrelated business $0 · excluded $294,754

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $294,754

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 $187,923 · program services $187,923 · management and general $0 · fundraising $0

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $44,878,852 · program services $44,726,232 · management and general $152,620 · fundraising $0

  • 8 · Pension plan contributions

    total $1,141,671 · program services $1,138,311 · management and general $3,360 · fundraising $0

  • 9 · Other employee benefits

    total $5,609,319 · program services $5,592,813 · management and general $16,506 · fundraising $0

  • 10 · Payroll taxes

    total $4,670,301 · program services $4,651,723 · management and general $18,578 · fundraising $0

  • 11a · Fees: management

    total $4,109,216 · program services $0 · management and general $4,109,216 · fundraising $0

  • 11b · Fees: legal

    total $153,344 · program services $0 · management and general $153,344 · fundraising $0

  • 11c · Fees: accounting

    total $139,951 · program services $0 · management and general $139,951 · fundraising $0

  • 11d · Fees: lobbying

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

  • 11f · Fees: investment management

    total $515 · program services $0 · management and general $515 · fundraising $0

  • 11g · Fees: other

    total $2,944,382 · program services $2,726,655 · management and general $217,727 · fundraising $0

  • 13 · Office expenses

    total $2,080,222 · program services $2,080,222

  • 16 · Occupancy

    total $3,369,656 · program services $3,363,577 · management and general $6,079

  • 17 · Travel

    total $471,532 · program services $471,532

  • 20 · Interest

    total $362,621 · program services $362,621

  • 22 · Depreciation, depletion and amortization

    total $1,740,391 · program services $1,740,391

  • 23 · Insurance

    total $1,145,407 · program services $1,087,212 · management and general $58,195

  • 24a · Other expenses: Fees, licenses, permits

    total $1,855,633 · program services $1,605,705 · management and general $249,928 · fundraising $0

  • 24b · Other expenses: Food for residents/volunteers

    total $1,121,391 · program services $1,121,391 · management and general $0 · fundraising $0

  • 24c · Other expenses: Participant Incidentals

    total $764,093 · program services $764,093 · management and general $0 · fundraising $0

  • 24d · Other expenses: Recruiting/staff development

    total $772,642 · program services $772,642 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $245,847 · program services $245,847 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $11,653,699 · end of year $8,282,620

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $9,668,325 · end of year $10,106,211

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $378,946 · end of year $324,682

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

    $8,498,445

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

    $3,683,976

  • 10c · Land, buildings and equipment, net

    beginning of year $4,459,933 · end of year $4,814,469

  • 11 · Investments: publicly traded securities

    beginning of year $38,848 · end of year $28,840

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $8,842,844 · end of year $9,262,735

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,594,546 · end of year $7,519,993

  • 24 · Unsecured notes and loans payable

    beginning of year $7,881,858

  • 25 · Other liabilities

    beginning of year $16,549,154 · end of year $18,378,019

  • 27 · Net assets without donor restrictions

    beginning of year $3,347,036 · end of year $6,181,064

  • 28 · Net assets with donor restrictions

    beginning of year $670,001 · end of year $740,481

Mission and programs · 2022

Mission

Citizens supports people to live the life they choose through family and community engagement.

Activities or mission (Part I)

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.

  • 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. Citizens provided these services to 152 individuals and has a capacity to serve up to 167 individuals.

    Expenses $41,397,282 · Revenue $37,285,708

  • Residential Services - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of twenty houses in Nassau and Suffolk County, New York. The program serves approximately 121 individuals.

    Expenses $23,749,378 · Revenue $20,654,802

  • 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 $3,205,082 · Revenue $3,112,403

  • 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 $2,495,129 · Revenue $924,303

  • 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 $1,319,027 · Revenue $687,358

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

    Expenses $472,992 · Revenue $253,532

As filed on the 2022 return.

Listed in Part VII

  • Chukwuemeka D Nwana

    Direct Support Professional

    Total calculated
    $246,644
    From this org
    $210,642
    From related orgs
    $0
    Other
    $36,002
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,062
    Bonus
    $66,521
    Other
    $59
    Deferred
    $5,174
    Nontaxable benefits
    $30,828
    Filer's total
    $246,644

  • Sally Anne Burgess

    Vice President Operations

    Total calculated
    $187,923
    From this org
    $187,923
    From related orgs
    $0
    Other
    $0
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $180,320
    Bonus
    $3,000
    Other
    $4,603
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $187,923

  • Donnette P Guerrier

    Direct Support Professional

    Total calculated
    $187,863
    From this org
    $173,320
    From related orgs
    $0
    Other
    $14,543
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,695
    Bonus
    $32,604
    Other
    $21
    Deferred
    $4,934
    Nontaxable benefits
    $9,609
    Filer's total
    $187,863

  • Emmanuela E Audate

    Direct Support Professional

    Total calculated
    $185,352
    From this org
    $171,985
    From related orgs
    $0
    Other
    $13,367
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,614
    Bonus
    $52,354
    Other
    $17
    Deferred
    $3,649
    Nontaxable benefits
    $9,718
    Filer's total
    $185,352

  • Maxime Myltidor

    Direct Support Professional

    Total calculated
    $178,293
    From this org
    $175,739
    From related orgs
    $0
    Other
    $2,554
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,905
    Bonus
    $38,820
    Other
    $14
    Deferred
    $2,554
    Nontaxable benefits
    $0
    Filer's total
    $178,293

  • Eddy Lozier

    Direct Support Professional

    Total calculated
    $169,877
    From this org
    $166,925
    From related orgs
    $0
    Other
    $2,952
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $118,653
    Bonus
    $48,272
    Other
    $0
    Deferred
    $2,952
    Nontaxable benefits
    $0
    Filer's total
    $169,877

  • Hallie Klein

    President

    Total calculated
    $0
    Hours/week
    1

  • Patrick Broderick

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • George A Bauer III

    Treasurer (thru 10/31/2022)

    Total calculated
    $0
    Hours/week
    1

  • Ellen Moore

    Secretary (effective 05/25/2022)

    Total calculated
    $0
    Hours/week
    2

  • Rady Bruell

    Director

    Total calculated
    $0
    Hours/week
    1

  • Joseph R Bosnack Jr

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Famiglietti

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kathleen C Maggi

    Director

    Total calculated
    $0
    Hours/week
    1

  • Edward Perlow DDS

    Director

    Total calculated
    $0
    Hours/week
    1

  • Devon Rivera

    Director

    Total calculated
    $0
    Hours/week
    1

  • Robert Molloy

    Director (thru 1/1/2022)

    Total calculated
    $0
    Hours/week
    0

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
Year-end bonuses were approved by the Board of Directors to be awarded to all employees of the agency based on longevity and full-time and part-time status.
Schedule J, Part II
During the year ended December 31, 2022, Citizens received $9,379,467 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 be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $9,379,467 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
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202323189349303482

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