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Nonprofiteer
← LIBERATION PROGRAMS INC

Form 990 for tax year 2022

Filed by LIBERATION PROGRAMS INC.

Totals

Total revenue
$18,824,105
Total expenses
$16,626,420
Contributions and grants received
$6,202,538
Grants paid
$0
Program service revenue
$12,555,636
Investment income
$36,800
Other revenue
$29,131
Total assets, end of year
$9,075,368
Total liabilities, end of year
$7,218,061
Net assets or fund balances, end of year
$1,857,307
Program services expenses (Part IX)
$13,563,945
Management and general expenses
$2,855,303
Fundraising expenses
$207,172
Program service expenses (Part III)
$13,563,945

Program services were 81.6% 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

    $50,200

  • 1c · Fundraising events

    $271,778

  • 1e · Government grants (contributions)

    $5,528,474

  • 1f · All other contributions, gifts and grants

    $352,086

  • 2a · Program service revenue: MEDICAID PAYMENTS

    total $9,867,948 · related or exempt $9,867,948

  • 2b · Program service revenue: PRIVATE INSURANCE

    total $1,920,996 · related or exempt $1,920,996

  • 2c · Program service revenue: MEDICARE

    total $518,833 · related or exempt $518,833

  • 2d · Program service revenue: SELF PAY

    total $218,659 · related or exempt $218,659

  • 2e · Program service revenue: CONTRACTED FEE FOR SERVICES

    total $29,200 · related or exempt $29,200

  • 3 · Investment income

    total $31,550 · excluded $31,550

  • 6a · Gross rents

    real property $19,002

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $19,002

  • 6d · Net rental income or loss

    total $19,002 · excluded $19,002

  • 7a · Gross sales of assets other than inventory

    other assets $5,250

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

    other assets $0

  • 7c · Gain or loss

    other assets $5,250

  • 7d · Net gain or loss

    total $5,250 · excluded $5,250

  • 8a · Fundraising events: gross income

    $19,600

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

    $271,778

  • 8b · Fundraising events: direct expenses

    $53,931

  • 8c · Net income from fundraising events

    total -$34,331 · excluded -$34,331

  • 11d · All other revenue

    total $44,460 · related or exempt $44,460

  • 11e · Other revenue, total

    $44,460

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $503,811 · program services $425,140 · management and general $71,326 · fundraising $7,345

  • 7 · Other salaries and wages

    total $9,502,615 · program services $8,082,785 · management and general $1,290,140 · fundraising $129,690

  • 8 · Pension plan contributions

    total $119,536 · program services $94,247 · management and general $22,632 · fundraising $2,657

  • 9 · Other employee benefits

    total $1,352,912 · program services $1,066,690 · management and general $256,147 · fundraising $30,075

  • 10 · Payroll taxes

    total $748,465 · program services $590,120 · management and general $141,707 · fundraising $16,638

  • 11c · Fees: accounting

    total $85,917 · management and general $85,917

  • 11g · Fees: other

    total $368,738 · program services $233,634 · management and general $135,104

  • 13 · Office expenses

    total $86,069 · program services $74,331 · management and general $11,484 · fundraising $254

  • 16 · Occupancy

    total $708,891 · program services $589,530 · management and general $118,072 · fundraising $1,289

  • 17 · Travel

    total $91,007 · program services $83,024 · management and general $7,558 · fundraising $425

  • 19 · Conferences, conventions and meetings

    total $33,937 · program services $30,961 · management and general $2,818 · fundraising $158

  • 22 · Depreciation, depletion and amortization

    total $243,391 · program services $224,599 · management and general $18,792

  • 23 · Insurance

    total $216,625 · program services $195,042 · management and general $21,583

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $962,872 · program services $827,382 · management and general $122,971 · fundraising $12,519

  • 24b · Other expenses: EQUIPMENT REPAIR & LEAS

    total $929,648 · program services $416,535 · management and general $509,231 · fundraising $3,882

  • 24c · Other expenses: FOOD

    total $475,461 · program services $433,757 · management and general $39,485 · fundraising $2,219

  • 24d · Other expenses: BAD DEBTS EXPENSES

    total $171,858 · program services $171,858

  • 24e · All other expenses

    total $24,667 · program services $24,310 · management and general $336 · fundraising $21

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,073,098 · end of year $2,909,583

  • 3 · Pledges and grants receivable

    beginning of year $383,786 · end of year $482,546

  • 4 · Accounts receivable

    beginning of year $869,841 · end of year $2,149,923

  • 9 · Prepaid expenses and deferred charges

    beginning of year $94,280 · end of year $133,188

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

    $7,038,928

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

    $5,537,144

  • 10c · Land, buildings and equipment, net

    beginning of year $1,384,811 · end of year $1,501,784

  • 13 · Investments: program-related

    beginning of year $827,826 · end of year $1,326,345

  • 14 · Intangible assets

    end of year $564,749

  • 15 · Other assets

    beginning of year $7,250 · end of year $7,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,229,855 · end of year $1,491,463

  • 19 · Deferred revenue

    beginning of year $20,996 · end of year $199,259

  • 25 · Other liabilities

    beginning of year $4,743,472 · end of year $5,527,339

  • 27 · Net assets without donor restrictions

    beginning of year -$353,431 · end of year $1,857,307

Mission and programs · 2022

Mission

LIBERATION PROGRAMS PROVIDES TREATMENT AND PREVENTION SERVICES FOR SUBSTANCE USE AND MENTAL HEALTH DISORDERS WITH A GOAL OF HELPING INDIVIDUALS AND FAMILIES OVERCOME ADDICTION IN ORDER TO RESTORE THEIR LIVES AND ULTIMATELY STRENGTHEN OUR COMMUNITIES.

Activities or mission (Part I)

LIBERATION PROGRAM'S MISSION IS TO PROVIDE PREVENTION, TREATMENT, HARM REDUCTION, AND RECOVERY SERVICES TO HELP INDIVIDUALS AND THEIR FAMILIES IMPACTED BY SUBSTANCE USE AND MENTAL HEALTH CONDITIONS TO FOSTER HOPE AND MAINTAIN WELLNESS.

  • OUTPATIENT CARE: SERVICES ARE FOCUSED ON HELPING EACH PERSON WE SERVE ACHIEVE AND MAINTAIN RECOVERY FOR LIFE BY UTILIZING A VARIETY OF INDIVIDUAL AND GROUP COUNSELING, FAMILY THERAPY, SUPPORT GROUPS FACILITATED BY RECOVERY COACHES, RELAPSE PREVENTION, INTENSIVE OUTPATIENT TREATMENT (IOP), MEDICATION ASSISTED TREATMENT, MENTAL HEALTH SERVICES AND HARM REDUCTION.

    Expenses $7,897,889 · Revenue $6,709,119

  • LIBERATION HOUSE: SERVICES ARE PROVIDED IN A RESIDENTIAL INPATIENT TREATMENT PROGRAM FOR MEN. STAFF ENGAGE EACH PERSON PROVIDING THEM WITH BASIC INFORMATION REGARDING THEIR SUBSTANCE USE DISORDER AND RECOVERY. INDIVIDUALS WILL RECEIVE INDIVIDUAL COUNSELING AND MAY BE ENGAGED IN BOTH MENTAL HEALTH AND MEDICATION ASSISTED RECOVERY (MAR) PROGRAMS. FAMILY THERAPY AND GROUP COUNSELING ARE ALSO AVAILABLE. THE FOCUS WILL BE ON BUILDING AND SUSTAINING DAILY LIFE SKILLS INCLUSIVE OF TRANSITIONING TO EMPLOYMENT, SECURING STABLE HOUSING, AND ADAPTING TO A NEW NORMAL.

    Expenses $3,882,035 · Revenue $4,732,522

  • FAMILIES IN RECOVERY (FIRP) IS AN INPATIENT PROGRAM FOR PREGNANT AND PARENTING WOMEN WITH CHILDREN ONLY. IT IS A 10 BED, FOUR TO SIX MONTH, RESIDENTIAL PROGRAM. THE WOMEN CAN BRING UP TO TWO CHILDREN AGES BIRTH TO 10 YEARS OLD INTO TREATMENT WITH THEM TO KEEP THE FAMILY TOGETHER. FIRP IS GENDER AND TRAUMA SENSITIVE WITH AN EMPHASIS ON INDIVIDUAL AND FAMILY NEEDS. THROUGHOUT TREATMENT, MOTHERS ARE SUPPORTED IN MANAGING CHALLENGES RELATED TO SUBSTANCE USE DISORDER (SUD), BUILDING, ENHANCING, AND MAINTAINING LIFE SKILLS, PEER-TO-PEER SUPPORT AND ACCESSING RESOURCES TO PROVIDE SAFE, NURTURING HOMES FOR THEIR CHILDREN AND THEMSELVES AS THEY PREPARE TO TRANSITION BACK TO THE COMMUNITY.

    Expenses $1,513,263 · Revenue $1,113,995

  • OTHER

    Expenses $270,758 · Revenue $44,460

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ALLISON MILNE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • BILL FINCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BRIGITTE VAN DEN HOUTE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CINI SHAW

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID M MOROSAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DEBRA HERTZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DITA BHARGAVA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • FRANK APPAH JR MD PHD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • FRANK HUCK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HEIDI SMITH

    OUTGOING BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOHN P BASSLER

    CO-VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • KARI POLLAK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KIRK SANTOS

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • KWAME MOSES

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • MARIA HANCOCK

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • NATHANIEL R BARTCH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEPHEN FOGARTY

    CO-VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • CHRISTOPHER WHITNEY

    CFO

    Total calculated
    $193,538
    From this org
    $141,632
    From related orgs
    $0
    Other
    $51,906
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $127,100
    Bonus
    $13,500
    Other
    $1,032
    Deferred
    $3,825
    Nontaxable benefits
    $48,081
    Filer's total
    $193,538

  • JOHN HAMILTON

    PRESIDENT AND CEO

    Total calculated
    $284,231
    From this org
    $276,584
    From related orgs
    $0
    Other
    $7,647
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $25,000
    Other
    $1,584
    Deferred
    $7,212
    Nontaxable benefits
    $435
    Filer's total
    $284,231

  • BONNI HOPKINS

    CHIEF OPERATING & INNOVATI

    Total calculated
    $186,582
    From this org
    $170,227
    From related orgs
    $0
    Other
    $16,355
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,875
    Bonus
    $12,800
    Other
    $552
    Deferred
    $1,601
    Nontaxable benefits
    $14,754
    Filer's total
    $186,582

  • BEVERLY WACZEK

    PHYSICIANS ASSISTANT

    Total calculated
    $214,814
    From this org
    $194,460
    From related orgs
    $0
    Other
    $20,354
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,876
    Bonus
    $18,000
    Other
    $1,584
    Deferred
    $3,600
    Nontaxable benefits
    $16,754
    Filer's total
    $214,814

  • JOANNE MONTGOMERY

    CHIEF CLINICAL & OUTREACH

    Total calculated
    $196,942
    From this org
    $175,308
    From related orgs
    $0
    Other
    $21,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,925
    Bonus
    $15,000
    Other
    $15,383
    Deferred
    $4,930
    Nontaxable benefits
    $16,704
    Filer's total
    $196,942

  • KATHLEEN ENNIS

    ADVANCED PRACTICE REGISTERED NURSE

    Total calculated
    $134,152
    From this org
    $132,935
    From related orgs
    $0
    Other
    $1,217
    Hours/week
    40

  • MAGGIE YOUNG

    CHIEF RECOVERY OFFICER

    Total calculated
    $164,555
    From this org
    $143,120
    From related orgs
    $0
    Other
    $21,435
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,818
    Bonus
    $10,580
    Other
    $6,722
    Deferred
    $4,102
    Nontaxable benefits
    $17,333
    Filer's total
    $164,555

  • NANCI JENKINS

    PHYSICIAN ASSISTANT

    Total calculated
    $152,971
    From this org
    $145,541
    From related orgs
    $0
    Other
    $7,430
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,709
    Bonus
    $5,736
    Other
    $96
    Deferred
    $0
    Nontaxable benefits
    $7,430
    Filer's total
    $152,971

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 survey or study
  • 3 · Approval by the board or compensation committee
  • 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)

PART I, LINE 7
THE EXECUTIVE TEAM RECEIVED BOARD APPROVED CALENDAR YEAR 2022 INCENTIVE COMPENSATION PAYMENTS WHICH WERE INCLUDED IN THEIR W2S.

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.

  • FRIENDS OF LMG PROGRAMS INC

    501(C)(2) · PROVIDES FACILITIES FOR PROGRAMS WHICH PROVIDE TREATMENT OF SUBSTANCE USE · CT · controlled entity

    Directly controlled by LIBERATION PROGRAMS

  • LMG INVESTMENTS

    501(C)(3) · MAKES CHARTIABLE GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE USE. · CT · controlled entity

    Directly controlled by LIBERATION PROGRAMS

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.

Related partnerships

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

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ELMCREST TERRACE SUPPORTIVE HOUSING

    C · INVESTMENT IN AFFORDABLE HOUSING · CT · 51% owned · share of assets $206,113 · controlled entity

    Directly controlled by LIBERATION PROGRAMS

Provenance

Return type
form_990
Tax year
2022
Filed
9 May 2024
IRS schema version
2022v5.0
Source object
202401309349300505

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