Form 990 for tax year 2024

Filed by LIBERTY COMMUNITY SERVICES INC.

Totals

Total revenue: $6,049,175
Total expenses: $6,162,840
Contributions and grants received: $5,828,197
Grants paid: $1,215,170
Program service revenue: $195,381
Investment income: $0
Other revenue: $25,597
Total assets, end of year: $5,158,855
Total liabilities, end of year: $4,702,414
Net assets or fund balances, end of year: $456,441
Program services expenses (Part IX): $5,730,508
Management and general expenses: $407,214
Fundraising expenses: $25,118
Program service expenses (Part III): $5,730,508

Program services were 93.0% 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

$184,253
1e · Government grants (contributions)

$5,300,707
1f · All other contributions, gifts and grants

$343,237
2a · Program service revenue: RENTAL AND MANAGEMENT

total $195,381 · related or exempt $195,381
11a · Other revenue: OTHER REVENUE

total $25,597 · related or exempt $25,597
11e · Other revenue, total

$25,597

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $1,215,170 · program services $1,215,170
5 · Compensation of officers, directors and key employees

total $211,991 · program services $198,235 · management and general $13,756
7 · Other salaries and wages

total $1,883,449 · program services $1,786,852 · management and general $96,597
9 · Other employee benefits

total $358,776 · program services $338,066 · management and general $20,710
10 · Payroll taxes

total $173,685 · program services $163,659 · management and general $10,026
11b · Fees: legal

total $13,207 · program services $10,916 · management and general $2,291
11c · Fees: accounting

total $96,596 · program services $77,679 · management and general $15,976 · fundraising $2,941
11g · Fees: other

total $663,000 · program services $530,703 · management and general $111,370 · fundraising $20,927
16 · Occupancy

total $399,341 · program services $387,406 · management and general $11,935
19 · Conferences, conventions and meetings

total $11,463 · program services $10,977 · fundraising $486
20 · Interest

total $41,965 · program services $32,011 · management and general $9,954
22 · Depreciation, depletion and amortization

total $225,392 · program services $189,305 · management and general $36,087
23 · Insurance

total $224,439 · program services $224,439
24a · Other expenses: REPAIRS AND MAINTENANCE

total $345,012 · program services $271,354 · management and general $73,658
24b · Other expenses: CONSUMABLES

total $220,064 · program services $218,368 · management and general $1,342 · fundraising $354
24c · Other expenses: SUBCONTRACTS

total $49,900 · program services $49,900
24d · Other expenses: FOOD & ACTIVITIES

total $23,641 · program services $23,131 · management and general $510
24e · All other expenses

total $5,749 · program services $2,337 · management and general $3,002 · fundraising $410

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $863,352 · end of year $971,952
3 · Pledges and grants receivable

beginning of year $781,265 · end of year $377,653
4 · Accounts receivable

beginning of year $119,386 · end of year $119,830
9 · Prepaid expenses and deferred charges

beginning of year $106,839 · end of year $88,552
10a · Land, buildings and equipment: cost or other basis

$9,311,568
10b · Land, buildings and equipment: accumulated depreciation

$5,851,306
10c · Land, buildings and equipment, net

beginning of year $3,452,705 · end of year $3,460,262
15 · Other assets

beginning of year $226,515 · end of year $140,606
17 · Accounts payable and accrued expenses

beginning of year $566,365 · end of year $451,094
19 · Deferred revenue

beginning of year $402,372 · end of year $321,442
23 · Secured mortgages and notes payable

beginning of year $3,186,554 · end of year $3,164,743
25 · Other liabilities

beginning of year $824,665 · end of year $765,135
27 · Net assets without donor restrictions

beginning of year $163,639 · end of year $114,084
28 · Net assets with donor restrictions

beginning of year $406,467 · end of year $342,357

Mission and programs · 2024

Mission

LIBERTY COMMUNITY SERVICES, INC., FOUNDED IN 1987, STRIVES TO END HOMELESSNESS IN GREATER NEW HAVEN. WE OFFER SERVICES TO PEOPLE WHO LIVE WITH HIV/AIDS, MENTAL ILLNESS, AND ADDICTION AND WE HELP PEOPLE ACHIEVE PERMANENT HOUSING IN THE COMMUNITY.

LIBERTY'S SAFE HAVEN PROGRAM CONSISTS OF PERMANENT HOUSING, DAY PROGRAM SERVICES, AND INTENSIVE CASE MANAGEMENT FOR PEOPLE WHO ARE HOMELESS WITH MENTAL ILLNESS, SUBSTANCE ABUSE, AND HIV/AIDS. THE NUMBER OF PEOPLE HOUSED IS 33, THE NUMBER OF PEOPLE UTILIZING THE DAY PROGRAM IS 303 ANNUALLY, AND WE SERVE 833 PEOPLE WHO ARE RECEIVING OUTREACH CASE MANAGEMENT SERVICES.

Expenses $1,155,930 · Grants $1,215,170 · Revenue $14,851
CANNON HOUSE - HOUSING AND SUPPORT SERVICES ARE PROVIDED FOR PERSONS LIVING WITH HIV. THIS PROGRAM SERVICES APPROXIMATELY 25 INDIVIDUALS ANNUALLY.

Expenses $926,203 · Revenue $5,531
INDEPENDENT LIVING PROGRAM (ILP): ILP CONSISTS OF +39 PSH UNITS IN PRIVATE APARTMENTS IN THE COMMUNITY. IT PROVIDES PSH AND RENTAL ASSISTANCE TO SUBSIDIZE HOUSING FOR THOSE WHO HAVE EXPERIENCED HOMELESSNESS AND ARE LIVING WITH HIV.

Expenses $1,055,301
OTHER PROGRAMS INCLUDE: LIBERTY SCATTERED SITE PROGRAM: PSH CONSISTS OF 37 UNITS IN SHARED SUITES IN A MULTI-FAMILY HOUSE. IT PROVIDES PSH AND RENTAL ASSISTANCE TO SUBSIDIZE HOUSING FOR THOSE WHO HAVE EXPERIENCED HOMELESSNESS. LIBERTY RAPID REHOUSING PROGRAM: THESE INCLUDE SHORT-TERM (UP TO 24 MONTHS) WITH SUPPORT SERVICES AND RENTAL ASSISTANCE TO MAKE HOUSING AFFORDABLE. ALL OF THESE SHORT-TERM SLOTS ARE INTENDED TO ELEVATE PEOPLE TO MORE PERMANENT HOUSING OPTIONS OR INTO A PSH UNIT WITHIN THE SYSTEM. DEDICATED TO THOSE WHO PREVIOUSLY EXPERIENCED HOMELESSNESS AND HAVE DUAL DIAGNOSES: 43 UNITS IN THE COMMUNITY, AT ANY ONE TIMEPREVENTION & DIVERSION SERVICES: OFFERING A VARIETY OF SHORT-TERM FUNDS AND SUPPORT TO PREVENT EVICTION (ARREARAGE/BACK-RENT), WE PROVIDE SECURITY DEPOSITS ON NEW HOUSING OPPORTUNITIES, RELOCATION SUPPORT, AND OTHER DIVERSION SERVICES. THIS PROGRAM SERVES OVER 280 INDIVIDUALS PER YEAR.CASE MANAGEMENT SUPPORT SERVICES:LIBERTY CASE MANAGEMENT SUPPORT SERVICES ONLY PROGRAMS INCLUDES SUPPORT SERVICES AND RENTAL ASSISTANCE TO MAKE HOUSING AFFORDABLE. RENTAL ASSISTANCE PROVIDED BY OUTSIDE AGENCIES. ALL OF THESE PROVIDE PSH UNITS PROVIDED TO THOSE WHO PREVIOUSLY EXPERIENCED HOMELESSNESS AND HAVE DUAL DIAGNOSES: 164 UNITS IN THE COMMUNITY.210 STATE STREET LIMITED PARTNERSHIP WAS ORGANIZED IN 2002 FOR THE PURPOSE OF OWNING, REHABILITATING AND RENTING 33 RESIDENTIAL APARTMENT UNITS TO QUALIFIED TENANTS. DURING 2021, THE INVESTOR LIMITED PARTNER AND THE SPECIAL LIMITED PARTNER EXITED AND WERE REPLACED BY THE SUBSTITUTE LIMITED PARTNER, LIBERTY 210 STATE LLC WHICH IS 100% OWNED BY LIBERTY COMMUNITY SERVICES, INC. AND HOLDS A 99.99% INTEREST IN THE PARTNERSHIP. EXPENSES RELATED TO 210 STATE STREET LIMITED PARTNERSHIP INCLUDE DEPRECIATION TOTALING $189,305.

Expenses $2,593,074 · Revenue $203,103
OUTREACH AND SUPPORT PROGRAMS THAT SUPPORT INDIVIDUALS WITH MENTAL ILLNESS, SUBSTANCE ABUSE AND HIV/AIDS.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Krystn Wagner MDKRYSTN WAGNER MD

MEMBER

Total calculated

$0

Hours/week

2
Jeffrey HudsonJEFFREY HUDSON

VICE PRESIDENT

Total calculated

$0

Hours/week

2
Johnny ScafidiJOHNNY SCAFIDI

PRESIDENT

Total calculated

$0

Hours/week

2
Winfield S Davis IVWINFIELD S DAVIS IV

TREASURER

Total calculated

$0

Hours/week

2
Carol HorsfordCAROL HORSFORD

MEMBER

Total calculated

$0

Hours/week

2
Wendell HarpWENDELL HARP

SECRETARY

Total calculated

$0

Hours/week

2
James TraversJAMES TRAVERS

MEMBER

Total calculated

$0

Hours/week

2
Caroline SmithCAROLINE SMITH

MEMBER

Total calculated

$0

Hours/week

2
Jim PettinelliJIM PETTINELLI

EXECUTIVE DIRECTOR

Total calculated

$127,435

From this org

$106,936

From related orgs

$0

Other

$20,499

Hours/week

35
Eileen KrauseEILEEN KRAUSE

CFO

Total calculated

$125,683

From this org

$105,055

From related orgs

$0

Other

$20,628

Hours/week

35

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.

Grants on this return

No itemized grants to organizations on this return.

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 210 STATE LLC

MULTI FAMILY LOW INCOME HOUSING · CT · income $203,103 · assets $3,752,329

Directly controlled by LIBERTY COMMUNITY SERVICES INC

Related partnerships

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

210 STATE STREET LP

RELATED · MULTI FAMILY LOW INCOME HOUSING · CT · share of income $203,103 · share of assets $3,752,329

Directly controlled by LIBERTY DEVELOPMENT INC

Related corporations and trusts

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

LIBERTY DEVELOPMENT INC

C · MULTI FAMILY LOW INCOME RENTAL ACTIVITES · CT · 100% owned · share of assets $75

Directly controlled by LIBERTY COMMUNITY SERVICES INC

Provenance

Return type: form_990
Tax year: 2024
Filed: 27 January 2026
IRS schema version: 2024v5.5
Source object: 202620409349301217

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