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← COMMUNITY OPTIONS ENTERPRISES INC

Form 990 for tax year 2023

Filed by COMMUNITY OPTIONS ENTERPRISES INC.

Totals

Total revenue
$20,675,707
Total expenses
$19,015,861
Contributions and grants received
$1,524,692
Grants paid
$278,412
Program service revenue
$18,591,492
Investment income
$558,282
Other revenue
$1,241
Total assets, end of year
$19,979,540
Total liabilities, end of year
$14,025,477
Net assets or fund balances, end of year
$5,954,063
Program services expenses (Part IX)
$16,705,287
Management and general expenses
$2,310,574
Fundraising expenses
$0
Program service expenses (Part III)
$16,705,287

Program services were 87.8% 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)

    $1,524,692

  • 2a · Program service revenue: PROGRAM SUPPORT/ROOM & BOARD FEES

    total $17,571,923 · related or exempt $17,571,923

  • 2b · Program service revenue: RENTAL INCOME

    total $1,019,569 · related or exempt $1,019,569

  • 3 · Investment income

    total $14,347 · excluded $14,347

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

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    other assets $543,935

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

    other assets $0

  • 7c · Gain or loss

    other assets $543,935

  • 7d · Net gain or loss

    total $543,935 · excluded $543,935

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $1,241 · related or exempt $1,241

  • 11e · Other revenue, total

    $1,241

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $278,412 · program services $278,412

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $230,891 · program services $218,192 · management and general $12,699

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $9,579,110 · program services $8,964,016 · management and general $615,094

  • 8 · Pension plan contributions

    total $103,599 · program services $97,157 · management and general $6,442

  • 9 · Other employee benefits

    total $1,235,161 · program services $1,158,218 · management and general $76,943

  • 10 · Payroll taxes

    total $699,650 · program services $656,143 · management and general $43,507

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $9,593 · program services $3,850 · management and general $5,743

  • 11c · Fees: accounting

    total $105,074 · program services $62,930 · management and general $42,144

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $326,602 · program services $131,068 · management and general $195,534

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $2,532,273 · program services $2,429,049 · management and general $103,224

  • 14 · Information technology

    total $48,225 · program services $47,987 · management and general $238

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $857,306 · program services $836,478 · management and general $20,828

  • 17 · Travel

    total $308,923 · program services $279,333 · management and general $29,590

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $101,031 · program services $97,114 · management and general $3,917

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,972,049 · program services $866,063 · management and general $1,105,986

  • 23 · Insurance

    total $393,220 · program services $344,535 · management and general $48,685

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $234,742 · program services $234,742

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,565,372 · end of year $2,130,383

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $45,565 · end of year $195,417

  • 4 · Accounts receivable

    beginning of year $1,122,724 · end of year $1,459,386

  • 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 $117,698 · end of year $137,090

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,531 · end of year $115,671

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

    $21,172,314

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

    $6,700,505

  • 10c · Land, buildings and equipment, net

    beginning of year $16,409,734 · end of year $14,471,809

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 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 $36,850 · end of year $1,469,784

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,616,342 · end of year $768,435

  • 18 · Grants payable

    beginning of year $401,095 · end of year $64,915

  • 19 · Deferred revenue

    beginning of year $22,199 · end of year $22,049

  • 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 $10,226,590 · end of year $9,739,613

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $2,788,031 · end of year $3,430,465

  • 27 · Net assets without donor restrictions

    beginning of year $4,294,217 · end of year $5,954,063

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

TO DEVELOP ENTREPRENEURIAL BUSINESSES EMPLOYING PERSONS WITH DISABILITIES WITHIN A SUPPORTED EMPLOYMENT PARADIGM AND TO TRAIN PERSONS WITH DISABILITIES TO BE PLACED INTO COMPETITIVE EMPLOYMENT AND DAY SUPPORTS WHILE MANAGING COMMERCIAL BUILDINGS ENHANCING EMPLOYMENT OPPORTUNITIES. PRESENTS OF MIND IS A SPECIALITY STORE WITH CYBER APPLICATIONS UTILIZING INVENTORY FOR MISSION ADVANCEMENT.

Activities or mission (Part I)

TO DEVELOP BUSINESSES & MANAGE BUILDINGS TO ENHANCE EMPLOYMENT OPTIONS FOR PERSONS WITH DISABILITIES. TO TRAIN PERSONS WITH DISABILITIES TO BE PLACED INTO COMPETITIVE EMPLOYMENT.

  • EMPLOYMENT SERVICES AND DAY HABILITATION- PERSONS WITH DISABILITIES ARE TRAINED IN VARIOUS JOB SKILLS. THE DAILY PLAN IT: A BUSINESS SUPPORT CENTER PROVIDING VARIOUS ADMINISTRATIVE SERVICES. VASEFULL FLOWERS AND GIFTS: A FLORAL SHOP WHERE DISABLED PERSONS ARE TRAINED.

    Expenses $11,633,676 · Grants $16,456 · Revenue $17,571,923

  • RESIDENTIAL SERVICES- PROVIDES HOUSING AND OTHER RESIDENTIAL SERVICES TO INDIVIDUALS WITH DISABILITIES. THE PURPOSE IS TO EMPOWER PERSONS WITH DISABILITIES TO LIVE PRODUCTIVE LIVES WITHIN THE COMMUNITY.

    Expenses $5,071,611 · Grants $261,956 · Revenue $1,019,569

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

Listed in Part VII

  • ROBERT STACK

    CEO/PRESIDENT

    Total calculated
    $2,420,283
    From this org
    $0
    From related orgs
    $2,377,577
    Other
    $42,706
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,458,817 related
    Bonus
    $0 + $918,760 related
    Other
    $0
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $22,906 related
    Filer's total
    $0 + $2,420,283 related

  • DAVID SWEENEY

    CHIEF FINANCIAL OFFICER

    Total calculated
    $739,267
    From this org
    $0
    From related orgs
    $705,811
    Other
    $33,456
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $461,771 related
    Bonus
    $0 + $244,040 related
    Other
    $0
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $13,656 related
    Filer's total
    $0 + $739,267 related

  • SVETLANA REPIC-QIRA

    TRUSTEE

    Total calculated
    $704,570
    From this org
    $0
    From related orgs
    $665,972
    Other
    $38,598
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $427,452 related
    Bonus
    $0 + $238,520 related
    Other
    $0
    Deferred
    $0 + $19,738 related
    Nontaxable benefits
    $0 + $18,860 related
    Filer's total
    $0 + $704,570 related

  • COURTNEY EIDEL

    SECRETARY

    Total calculated
    $584,755
    From this org
    $0
    From related orgs
    $556,950
    Other
    $27,805
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $345,670 related
    Bonus
    $0 + $211,280 related
    Other
    $0
    Deferred
    $0 + $19,593 related
    Nontaxable benefits
    $0 + $8,212 related
    Filer's total
    $0 + $584,755 related

  • BRIAN DION TERM 1312024

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $426,961
    From this org
    $0
    From related orgs
    $403,134
    Other
    $23,827
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $298,750 related
    Bonus
    $0 + $104,384 related
    Other
    $0
    Deferred
    $0 + $15,952 related
    Nontaxable benefits
    $0 + $7,875 related
    Filer's total
    $0 + $426,961 related

  • AYESHA PATRICK

    STATE DIRECTOR

    Total calculated
    $219,888
    From this org
    $201,901
    From related orgs
    $0
    Other
    $17,987
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,901
    Bonus
    $29,000
    Other
    $0
    Deferred
    $6,682
    Nontaxable benefits
    $11,305
    Filer's total
    $219,888

  • ANDREW PARK

    MANAGING DIRECTOR

    Total calculated
    $173,291
    From this org
    $150,726
    From related orgs
    $0
    Other
    $22,565
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,226
    Bonus
    $21,500
    Other
    $0
    Deferred
    $6,075
    Nontaxable benefits
    $16,490
    Filer's total
    $173,291

  • GERALDINA CASALASPRO

    MANAGING DIRECTOR

    Total calculated
    $172,951
    From this org
    $155,387
    From related orgs
    $0
    Other
    $17,564
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,887
    Bonus
    $23,500
    Other
    $0
    Deferred
    $5,489
    Nontaxable benefits
    $12,075
    Filer's total
    $172,951

  • PHIL LIAN

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • DANIEL SURTZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • GAIL GORDON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • CRAIG ROTHENBERG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ALEC TAYLOR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • REGINALD JENKINS JR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • CYNTHIA GASSARO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JAMES SPANO

    TRUSTEE - PAST

    Total calculated
    $0
    Hours/week
    1

  • JOHN PASSALARIS

    TRUSTEE

    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
EMPLOYEES OF COMMUNITY OPTIONS, INC., COMMUNITY OPTIONS NEW YORK, INC., AND COMMUNITY OPTIONS ENTERPRISES, INC. RECEIVE BONUS COMPENSATION IN ADDITION TO SALARY IF OPERATIONAL OBJECTIVES ARE MET BY THE ORGANIZATION EACH FISCAL YEAR.
SCHEDULE J, PART I, LINE 3
COMPENSATION IS DETERMINED BY PARENT ORGANIZATION, COMMUNITY OPTIONS, INC. COMMUNITY OPTIONS, INC. USES SEVERAL TOOLS TO ESTABLISH COMPENSATION INCLUDING INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION STUDIES. SALARY FOR ORGANIZATION'S CEO/EXECUTIVE DIRECTOR MUST BE APPROVED BY THE BOARD OF DIRECTORS.

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
24 December 2024
IRS schema version
2023v6.0
Source object
202520999349300902

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