Totals
- Total revenue
- $91,870,532
- Total expenses
- $91,812,135
- Contributions and grants received
- $14,019,858
- Grants paid
- $0
- Program service revenue
- $76,044,375
- Investment income
- $193,466
- Other revenue
- $1,612,833
- Total assets, end of year
- $42,792,486
- Total liabilities, end of year
- $18,985,319
- Net assets or fund balances, end of year
- $23,807,167
- Program services expenses (Part IX)
- $82,565,596
- Management and general expenses
- $9,246,539
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $82,565,596
Program services were 89.9% 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)
$13,759,241
-
1f · All other contributions, gifts and grants
$260,617
-
2a · Program service revenue: MEDICAID AND MEDICARE
total $45,582,446 · related or exempt $45,582,446
-
2b · Program service revenue: EARLY INTERVENTION FEES
total $22,051,233 · related or exempt $22,051,233
-
2c · Program service revenue: COMMERCIAL INSURANCES AND PRIVATE
total $6,759,270 · related or exempt $6,759,270
-
2d · Program service revenue: PARTICIPANT FEES
total $1,651,426 · related or exempt $1,651,426
-
3 · Investment income
total $146,158 · excluded $146,158
-
7a · Gross sales of assets other than inventory
securities $966,461
-
7b · Less cost or other basis and sales expenses
securities $919,153
-
7c · Gain or loss
securities $47,308
-
7d · Net gain or loss
total $47,308 · excluded $47,308
-
11a · Other revenue: MISCELLANEOUS
total $1,612,833 · related or exempt $1,612,833
-
11e · Other revenue, total
$1,612,833
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $59,157,099 · program services $54,492,307 · management and general $4,664,792
-
8 · Pension plan contributions
total $286,463 · program services $281,072 · management and general $5,391
-
9 · Other employee benefits
total $4,803,662 · program services $4,314,010 · management and general $489,652
-
10 · Payroll taxes
total $5,139,548 · program services $5,120,391 · management and general $19,157
-
11b · Fees: legal
total $173,799 · program services $13,498 · management and general $160,301
-
11c · Fees: accounting
total $111,606 · program services $24,404 · management and general $87,202
-
11f · Fees: investment management
total $21,953 · management and general $21,953
-
11g · Fees: other
total $6,670,652 · program services $4,492,682 · management and general $2,177,970
-
12 · Advertising and promotion
total $98,444 · program services $78,344 · management and general $20,100
-
13 · Office expenses
total $640,225 · program services $556,526 · management and general $83,699
-
16 · Occupancy
total $3,699,905 · program services $3,052,999 · management and general $646,906
-
17 · Travel
total $994,880 · program services $933,410 · management and general $61,470
-
19 · Conferences, conventions and meetings
total $205,477 · program services $169,169 · management and general $36,308
-
20 · Interest
total $26,549 · program services $15,490 · management and general $11,059
-
22 · Depreciation, depletion and amortization
total $1,204,717 · program services $1,183,897 · management and general $20,820
-
23 · Insurance
total $708,134 · program services $556,579 · management and general $151,555
-
24a · Other expenses: PARTICIPANT INCIDENTALS
total $2,349,896 · program services $2,349,896
-
24b · Other expenses: BAD DEBTS
total $1,876,794 · program services $1,876,244 · management and general $550
-
24c · Other expenses: PROGRAM SUPPLIES
total $621,123 · program services $620,057 · management and general $1,066
-
24d · Other expenses: FOOD
total $374,741 · program services $366,009 · management and general $8,732
-
24e · All other expenses
total $2,646,468 · program services $2,068,612 · management and general $577,856
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,078,686 · end of year $263,032
-
4 · Accounts receivable
beginning of year $13,738,187 · end of year $19,210,007
-
9 · Prepaid expenses and deferred charges
beginning of year $1,331,567 · end of year $929,628
-
10a · Land, buildings and equipment: cost or other basis
$13,013,889
-
10b · Land, buildings and equipment: accumulated depreciation
$7,364,485
-
10c · Land, buildings and equipment, net
beginning of year $5,756,594 · end of year $5,649,404
-
11 · Investments: publicly traded securities
beginning of year $5,325,226 · end of year $5,157,985
-
14 · Intangible assets
beginning of year $2,000,526 · end of year $3,424,404
-
15 · Other assets
beginning of year $6,864,585 · end of year $8,158,026
-
17 · Accounts payable and accrued expenses
beginning of year $3,315,426 · end of year $4,781,386
-
19 · Deferred revenue
beginning of year $2,296,532 · end of year $2,624,338
-
23 · Secured mortgages and notes payable
end of year $38,422
-
24 · Unsecured notes and loans payable
beginning of year $144,258 · end of year $1,257,261
-
25 · Other liabilities
beginning of year $7,760,473 · end of year $10,283,912
-
27 · Net assets without donor restrictions
beginning of year $23,578,682 · end of year $23,807,167
Mission and programs · 2024
Mission
TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFE BY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.
Activities or mission (Part I)
TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFEBY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.
-
LIBERTY RESOURCES OPERATES OUTPATIENT HEALTH CLINICS THAT PROVIDE BEHAVIORAL HEALTH AND PRIMARY CARE SERVICES TO INDIVIDUALS AND FAMILIES IN THE COMMUNITIES WE SERVE. OUR BEHAVIORAL HEALTH PROGRAMS INCLUDE MENTAL HEALTH COUNSELING, PSYCHIATRIC SERVICES, SUBSTANCE USE TREATMENT, AND RELATED SUPPORTIVE SERVICES DELIVERED BY LICENSED PROFESSIONALS. THROUGH OUR PRIMARY CARE PROGRAM, WE OFFER INTEGRATED FAMILY MEDICINE, PREVENTIVE CARE, AND CHRONIC DISEASE MANAGEMENT WITHIN A FEDERALLY QUALIFIED HEALTH CENTER LOOK-ALIKE FRAMEWORK. THE ORGANIZATION CONTINUES TO MAINTAIN AND EXPAND ACCESS TO COMMUNITY-BASED, SCHOOL-BASED, AND CLINIC-BASED SERVICES TO SUPPORT COMPREHENSIVE, PERSON-CENTERED CARE. ALL SERVICES ARE DELIVERED IN ACCORDANCE WITH APPLICABLE FEDERAL AND STATE REGULATIONS AND ESTABLISHED PROFESSIONAL STANDARDS.
Expenses $27,242,990 · Revenue $26,651,596
-
LIBERTY RESOURCES POST, PLLC PROVIDES A RANGE OF SPECIAL EDUCATION AND RELATED THERAPY SERVICES FOR CHILDREN WHO ARE PRIMARILY BIRTH TO FIVE YEARS OLD, AND THROUGH SOME OUTSIDE CONTRACTING, SERVICES ARE ALSO PROVIDED TO SCHOOL-AGED CHILDREN. THE SCOPE OF SERVICES INCLUDE SPEECH THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPECIAL EDUCATION TEACHER SERVICES, SOCIAL WORK COUNSELING, MUSIC THERAPY, CLINICAL AND DIAGNOSTIC PSYCHOLOGY, SCHOOL PSYCHOLOGY, NUTRITION, AUDIOLOGY, APPLIED BEHAVIORAL ANALYSIS (ABA), SERVICE COORDINATION, TODDLER GROUPS, ASSISTIVE TECHNOLOGY, SENSORY GYMS AND CLASSROOMS, AND SPECIAL EDUCATION PRESCHOOL CLASSROOMS. THE CHILDREN'S PLAN OF CARE IS INDICATED THROUGH INITIAL AND ONGOING ASSESSMENTS AND TREATMENTS, AND ARE REGULATED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH AND THE NEW YORK STATE EDUCATION DEPARTMENT.
Expenses $22,722,553 · Revenue $23,570,946
-
LIBERTY RESOURCES, INC. PROVIDES INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) SERVICES TO 64 PEOPLE IN SUPERVISED AND SUPPORTIVE SETTINGS. SUPERVISED IRAS INCLUDE 24 HOUR SUPPORT IN ACTIVITIES OF DAILY LIVING FOR 365 DAYS PER YEAR, AMOUNTING TO 23,360 DAYS OF SERVICE PER YEAR. SUPPORT IS GIVEN IN AREAS OF RECREATION, MEDICATION MANAGEMENT, BEHAVIOR SUPPORT AND ACCOMPLISHING EACH INDIVIDUALS VALUED OUTCOMES.
Expenses $8,372,190 · Revenue $9,990,178
-
OTHER PROGRAM SERVICES PROVIDED INCLUDE DAY SERVICES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS, BRAIN INJURY SERVICES, RESIDENTIAL SERVICES FOR INDIVIDUALS WITH SUBSTANCE ABUSE AND MENTAL HEALTH ISSUES, HIV/AIDS SERVICES AND CHILD AND FAMILY SERVICES.
Expenses $24,227,863 · Revenue $17,444,488
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Robert Toole JrROBERT TOOLE JR
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Winthrop Thurlow EsqWINTHROP THURLOW ESQ
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Michael MadiganMICHAEL MADIGAN
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Katherine AnthisKATHERINE ANTHIS
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
David BowlesDAVID BOWLES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
William ConoleWILLIAM CONOLE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Daniel DegirolamoDANIEL DEGIROLAMO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Daniel J ManningDANIEL J MANNING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dr Nancy MudrickDR NANCY MUDRICK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Scott GucciardiSCOTT GUCCIARDI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dr Lawrence StewartDR LAWRENCE STEWART
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Elliot T BoyceELLIOT T BOYCE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Laura ZaferakisLAURA ZAFERAKIS
POST VICE PRESIDENT
- Total calculated
- $219,405
- From this org
- $216,203
- From related orgs
- $0
- Other
- $3,202
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $206,060
- Bonus
- $10,000
- Other
- $143
- Deferred
- $2,890
- Nontaxable benefits
- $312
- Filer's total
- $219,405
-
Jeff TetraultJEFF TETRAULT
FACILITIES DIRECTOR
- Total calculated
- $220,521
- From this org
- $209,880
- From related orgs
- $0
- Other
- $10,641
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $204,731
- Bonus
- $5,000
- Other
- $149
- Deferred
- $3,114
- Nontaxable benefits
- $7,527
- Filer's total
- $220,521
-
Melissa JillsonMELISSA JILLSON
VP, IC ADMINISTRATION, LRI
- Total calculated
- $207,095
- From this org
- $203,814
- From related orgs
- $0
- Other
- $3,281
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $183,752
- Bonus
- $20,000
- Other
- $62
- Deferred
- $2,929
- Nontaxable benefits
- $352
- Filer's total
- $207,095
-
Marta DurkinMARTA DURKIN
VP, BEHAVIORAL HEALTHCARE
- Total calculated
- $168,202
- From this org
- $165,832
- From related orgs
- $0
- Other
- $2,370
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $165,742
- Bonus
- $0
- Other
- $90
- Deferred
- $2,068
- Nontaxable benefits
- $302
- Filer's total
- $168,202
-
Stephen RussellSTEPHEN RUSSELL
VP, DEVELOPMENTAL DISABILTIES SERVICES, LRI
- Total calculated
- $169,387
- From this org
- $166,588
- From related orgs
- $0
- Other
- $2,799
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $161,445
- Bonus
- $5,000
- Other
- $143
- Deferred
- $2,492
- Nontaxable benefits
- $307
- Filer's total
- $169,387
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
- 2 · Substantiation required before reimbursing expenses
- 6b · Pay contingent on a related organization's net earnings
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
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
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.
-
LIBERTY MANAGEMENT SERVICES INC
501(C)(3) · PROVIDE MANAGMENT SERVICES FOR LIBERTY RESOURCES, INC. AND AFFILIATES. · DE · controlled entity
-
LIBERTY RESOURCES BEHAVIORAL HEALTHCARE INC
501(C)(3) · WORK WITH FAMILIES AND INDIVIDUALS TO PROVIDE RESIDENTIAL & NON-RES SVCS · NY · controlled entity
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.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
LIBERTY RESOURCES POST LLC
SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NY · income $23,570,946 · assets $11,594,066
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
OCCUPATIONAL THERAPY CENTER INC
RELATED · SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NJ · 100% owned · share of income $822,939
Directly controlled by LIBERTY RESOURCES POST LLC
-
WEE CARE THERAPY LTD
RELATED · SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · ID · share of income $288,136
Directly controlled by LIBERTY RESOURCES POST LLC
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 12 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533189349302438
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