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Nonprofiteer
← LIVING OPPORTUNITIES OF DEPAUL INC

Form 990 for tax year 2023

Filed by LIVING OPPORTUNITIES OF DEPAUL INC.

Totals

Total revenue
$24,544,586
Total expenses
$24,700,449
Contributions and grants received
$9,433
Grants paid
$0
Program service revenue
$24,396,934
Investment income
$89,727
Other revenue
$48,492
Total assets, end of year
$32,531,198
Total liabilities, end of year
$21,430,582
Net assets or fund balances, end of year
$11,100,616
Program services expenses (Part IX)
$22,351,123
Management and general expenses
$2,349,326
Fundraising expenses
$0
Program service expenses (Part III)
$22,351,123

Program services were 90.5% 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)

    $0

  • 1f · All other contributions, gifts and grants

    $9,433

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: NYS Office of Mental Health

    total $5,168,713 · related or exempt $5,168,713 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Erie County Department of Mental Health

    total $8,533,614 · related or exempt $8,533,614 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Medicaid

    total $6,530,773 · related or exempt $6,530,773 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Client Fees

    total $2,901,139 · related or exempt $2,901,139 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $1,262,695 · related or exempt $1,262,695 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $89,727 · related or exempt $0 · unrelated business $0 · excluded $89,727

  • 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

  • 7c · Gain or loss

    securities $0 · other assets $0

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

    $0

  • 11d · All other revenue

    total $48,492 · related or exempt $0 · unrelated business $0 · excluded $48,492

  • 11e · Other revenue, total

    $48,492

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $265,491 · program services $238,942 · management and general $26,549

  • 7 · Other salaries and wages

    total $10,720,116 · program services $9,321,155 · management and general $1,398,961

  • 8 · Pension plan contributions

    total $139,689 · program services $131,011 · management and general $8,678

  • 9 · Other employee benefits

    total $1,238,298 · program services $1,054,838 · management and general $183,460

  • 10 · Payroll taxes

    total $814,741 · program services $718,212 · management and general $96,529

  • 11b · Fees: legal

    total $10,080 · program services $10,080

  • 11c · Fees: accounting

    total $51,100 · management and general $51,100

  • 11f · Fees: investment management

    total $15,792 · management and general $15,792

  • 11g · Fees: other

    total $1,034,307 · program services $974,689 · management and general $59,618

  • 13 · Office expenses

    total $982,889 · program services $905,837 · management and general $77,052

  • 16 · Occupancy

    total $3,532,622 · program services $3,435,233 · management and general $97,389

  • 17 · Travel

    total $362,745 · program services $335,097 · management and general $27,648

  • 19 · Conferences, conventions and meetings

    total $28,681 · program services $13,856 · management and general $14,825

  • 21 · Payments to affiliates

    total $215,607 · management and general $215,607

  • 22 · Depreciation, depletion and amortization

    total $39,155 · program services $38,750 · management and general $405

  • 23 · Insurance

    total $66,487 · program services $47,573 · management and general $18,914

  • 24a · Other expenses: Food

    total $628,078 · program services $628,078 · management and general $0 · fundraising $0

  • 24b · Other expenses: Repairs and Maintenance

    total $1,462,650 · program services $1,441,567 · management and general $21,083 · fundraising $0

  • 24c · Other expenses: Operating Subsidies to DePaul Properties, Inc.

    total $2,857,967 · program services $2,857,967 · management and general $0 · fundraising $0

  • 24d · Other expenses: Participant Incidentals

    total $94,851 · program services $94,851 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $139,103 · program services $103,387 · management and general $35,716 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,776,504 · end of year $22,364,251

  • 4 · Accounts receivable

    beginning of year $623,095 · end of year $818,447

  • 7 · Other notes and loans receivable

    beginning of year $726,150 · end of year $726,150

  • 9 · Prepaid expenses and deferred charges

    beginning of year $61,861 · end of year $64,120

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

    $703,232

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

    $483,721

  • 10c · Land, buildings and equipment, net

    beginning of year $173,209 · end of year $219,511

  • 11 · Investments: publicly traded securities

    beginning of year $2,846,780 · end of year $3,262,082

  • 14 · Intangible assets

    beginning of year $1,122,440 · end of year $878,925

  • 15 · Other assets

    beginning of year $16,308,001 · end of year $4,197,712

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,221,117 · end of year $1,393,124

  • 19 · Deferred revenue

    beginning of year $1,172,227 · end of year $182,250

  • 25 · Other liabilities

    beginning of year $17,196,711 · end of year $19,855,208

  • 27 · Net assets without donor restrictions

    beginning of year $10,047,985 · end of year $11,100,616

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

Living Opportunities of DePaul, Inc provides supportive residences and related services for individuals with mental illness in Western New York State. It is funded primarily through Medicaid, resident fees, and contractual agreements with governmental agencies.

Activities or mission (Part I)

Living Opportunities of DePaul, Inc provides supportive residences and related services for individuals with mental illness in Western New York State. It is funded primarily through Medicaid, resident fees, and contractual agreements with government agencies.

  • SUPPORTED HOUSING PROGRAMS: PROVIDE RENT STIPENDS, FURNITURE, ETC FOR INDIVIDUALS WITH MENTAL ILLNESS AND TO HELP THEM GET STARTED IN FULLY INDEPENDENT LIVING SITES. RESIDENTIAL MENTAL HEALTH: SINGLE ROOM OCCUPANCY PROGRAMS-OFFER PERMANENT HOUSING IN AN ENRICHED SETTING TO INDIVIDUALS WITH MENTAL ILLNESS. 507 beds

    Expenses $15,888,413 · Revenue $16,470,095

  • Community Residence Programs: Provides residential and rehabilitation care in a supervised setting for individuals with mental illness. 148 beds

    Expenses $6,462,710 · Revenue $7,926,839

As filed on the 2023 return.

Listed in Part VII

  • Mark Fuller

    President

    Total calculated
    $1,054,105
    From this org
    $0
    From related orgs
    $1,018,355
    Other
    $35,750
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $850,000 related
    Bonus
    $0 + $100,000 related
    Other
    $0 + $45,855 related
    Deferred
    $0 + $22,500 related
    Nontaxable benefits
    $0 + $35,750 related
    Filer's total
    $0 + $1,054,105 related

  • James Whalen

    CFO (Through 6/30/23)

    Total calculated
    $413,483
    From this org
    $0
    From related orgs
    $408,352
    Other
    $5,131
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,588 related
    Bonus
    $0
    Other
    $0 + $107,265 related
    Deferred
    $0 + $22,500 related
    Nontaxable benefits
    $0 + $5,131 related
    Filer's total
    $0 + $413,484 related

  • Christoper Syracuse

    Executive Director/Vice President

    Total calculated
    $265,906
    From this org
    $265,491
    From related orgs
    $0
    Other
    $415
    Hours/week
    16 + 24 related

    Schedule J breakdown matched by us

    Base
    $265,491
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $415
    Filer's total
    $265,906

  • Kelly Thompson

    CFO (as of 7/1/23)

    Total calculated
    $232,037
    From this org
    $0
    From related orgs
    $225,990
    Other
    $6,047
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $189,740 related
    Bonus
    $0 + $25,000 related
    Other
    $0
    Deferred
    $0 + $11,250 related
    Nontaxable benefits
    $0 + $6,047 related
    Filer's total
    $0 + $232,037 related

  • W Stewart Beecher MD

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Stephanie M Dempsey

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Timothy D Dieffenbacher

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Anthony Di Giovanni IV

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Ann Marie Dinino

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Lisa B Elliot PhD

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Lisa Famiglietti

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Melissa L Farrell

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Gabriel Geiger

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Jared P Hirt Esq

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Christopher G Humphrey

    Vice Chairperson

    Total calculated
    $0
    Hours/week
    0.5

  • Adam Jones

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Ellen B Kremer

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Robert G Lamb Jr Esq

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Louis J Litzenberger

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Mallaber

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Keith McGriff

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Kevin M Mucci

    Chairperson

    Total calculated
    $0
    Hours/week
    0.5

  • Komekia E Peterson

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Kelley Ross Brown Esq

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Gerald J Scott

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

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

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
Dues for golf membership

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
12 November 2024
IRS schema version
2023v5.0
Source object
202403179349302815

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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