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← CITIZENS OPTIONS UNLIMITED INC

Form 990 for tax year 2024

Filed by CITIZENS OPTIONS UNLIMITED INC.

Totals

Total revenue
$80,800,950
Total expenses
$76,617,018
Contributions and grants received
$3,981,110
Grants paid
$0
Program service revenue
$76,506,888
Investment income
$259,763
Other revenue
$53,189
Total assets, end of year
$37,042,993
Total liabilities, end of year
$30,295,109
Net assets or fund balances, end of year
$6,747,884
Program services expenses (Part IX)
$71,146,748
Management and general expenses
$5,421,263
Fundraising expenses
$49,007
Program service expenses (Part III)
$71,146,748

Program services were 92.9% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $2,306,846

  • 1f · All other contributions, gifts and grants

    $1,674,264

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Intermediate care facility

    total $38,239,616 · related or exempt $38,239,616 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Residential services

    total $27,497,213 · related or exempt $27,497,213 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Self-direction

    total $5,499,257 · related or exempt $5,499,257 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Camp Loyaltown

    total $4,249,238 · related or exempt $4,249,238 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Respite services

    total $780,906 · related or exempt $780,906 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $240,658 · related or exempt $240,658 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $259,791 · related or exempt $0 · unrelated business $0 · excluded $259,791

  • 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

  • 7a · Gross sales of assets other than inventory

    securities $641 · other assets $0

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

    securities $669 · other assets $0

  • 7c · Gain or loss

    securities -$28 · other assets $0

  • 7d · Net gain or loss

    total -$28 · related or exempt $0 · unrelated business $0 · excluded -$28

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

    $0

  • 11a · Other revenue: Other

    total $53,189 · related or exempt $0 · unrelated business $0 · excluded $53,189

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $53,189

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $218,352 · program services $202,763 · management and general $15,589 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $39,638,776 · program services $39,610,819 · management and general $27,957 · fundraising $0

  • 8 · Pension plan contributions

    total $1,125,034 · program services $1,125,034 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $5,694,210 · program services $5,694,210 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $4,263,762 · program services $4,258,752 · management and general $5,010 · fundraising $0

  • 11a · Fees: management

    total $4,569,541 · program services $0 · management and general $4,569,541 · fundraising $0

  • 11b · Fees: legal

    total $43,921 · program services $35,304 · management and general $8,617 · fundraising $0

  • 11c · Fees: accounting

    total $114,205 · program services $0 · management and general $114,205 · fundraising $0

  • 11f · Fees: investment management

    total $461 · program services $0 · management and general $461 · fundraising $0

  • 11g · Fees: other

    total $5,292,546 · program services $4,806,989 · management and general $436,550 · fundraising $49,007

  • 13 · Office expenses

    total $1,701,358 · program services $1,673,539 · management and general $27,819 · fundraising $0

  • 16 · Occupancy

    total $3,549,657 · program services $3,502,595 · management and general $47,062 · fundraising $0

  • 17 · Travel

    total $431,983 · program services $423,479 · management and general $8,504 · fundraising $0

  • 20 · Interest

    total $570,436 · program services $569,296 · management and general $1,140 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,867,444 · program services $1,853,128 · management and general $14,316 · fundraising $0

  • 23 · Insurance

    total $1,916,749 · program services $1,893,894 · management and general $22,855 · fundraising $0

  • 24a · Other expenses: Fees, License

    total $2,022,023 · program services $1,985,393 · management and general $36,630 · fundraising $0

  • 24b · Other expenses: Food

    total $1,508,938 · program services $1,502,797 · management and general $6,141 · fundraising $0

  • 24c · Other expenses: Recruiting and staff development

    total $832,312 · program services $754,962 · management and general $77,350 · fundraising $0

  • 24d · Other expenses: Participants incidentals and other

    total $1,255,310 · program services $1,253,794 · management and general $1,516 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,548,037 · end of year $4,855,750

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $11,723,430 · end of year $15,121,560

  • 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 $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,328,571 · end of year $368,449

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

    $9,190,008

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

    $3,744,013

  • 10c · Land, buildings and equipment, net

    beginning of year $4,965,825 · end of year $5,445,995

  • 11 · Investments: publicly traded securities

    beginning of year $19,640 · end of year $20,371

  • 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 $10,976,090 · end of year $11,230,868

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,703,741 · end of year $6,919,779

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $21,294,159 · end of year $23,375,330

  • 27 · Net assets without donor restrictions

    beginning of year $1,749,619 · end of year $5,791,732

  • 28 · Net assets with donor restrictions

    beginning of year $814,074 · end of year $956,152

Mission and programs · 2024

Mission

Citizens Options Unlimited, Inc ("Citizens, Inc.") provides individual residential alternative services ("IRA"), residential respite services, intermediate care facility services ("ICF") and Self Direction services for individuals with intellectual and other developmental disabilities. Additionally, Citizens, Inc. operates Camp Loyaltown in Hunter, New York, a respite program providing services to developmentally disabled children and adults.

Activities or mission (Part I)

Citizens Options Unlimited, Inc ("Citizens") supports people with intellectual and developmental disabilities ("I/DD") to live the lives they choose. Services includes Individual Residential Alternative ("IRA"), Intermediate Care Facility ("ICF"), Respite (Camp Loyaltown, Hunter, NY) and Self Direction services.

  • Intermediate Care Facility Services ("ICF")- Citizens, Inc. operates ICF, which provides 24-hour residency, medical and personal care to individuals with intellectual and developmental disabilities. As of December 31, 2024, the ICF program consisted of three locations with capacity to serve up to 138 individuals. For the year ended December 31, 2024, Citizens, Inc. provided ICF services to an average of 140 individuals.

    Expenses $36,823,556 · Revenue $38,239,616

  • Individual residential alternatives services ("IRA") - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of 24 houses in Nassau and Suffolk counties. As of December 31, 2024, the IRA program consisted of 24 locations with capacity to serve up to 152 individuals. For the year ended December 31, 2024, Citizens, Inc. provided IRA services to an average of 141 individuals.

    Expenses $24,093,194 · Revenue $27,497,213

  • Self Direction - Citizens, Inc. provides Self-Direction services that allows people to develop a self-directed plan supporting choices as to where to live, day activities, friends and relationships and how to participate in the community.

    Expenses $5,099,805 · Revenue $5,499,257

  • Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults.

    Expenses $3,472,983 · Revenue $4,249,238

  • Crisis Respite Services- 6 bed capacity, currently has 3 respite beds which provide 24-hour staffing for overnight and extended stay visits for persons living at home.

    Expenses $1,363,410 · Revenue $780,906

  • Family Support- Waiver: service is Recreation and Respite services for developmentally disabled adults' evenings and weekends.

    Expenses $293,800 · Revenue $240,658

As filed on the 2024 return.

Listed in Part VII

  • Georgeann Sciulla

    Assistant House Manager

    Total calculated
    $219,041
    From this org
    $181,438
    From related orgs
    $0
    Other
    $37,603
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,047
    Bonus
    $9,287
    Other
    $103
    Deferred
    $5,292
    Nontaxable benefits
    $32,311
    Filer's total
    $219,040

  • Sally Anne Burgess

    Vice President of Operations

    Total calculated
    $218,351
    From this org
    $212,222
    From related orgs
    $0
    Other
    $6,129
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $209,091
    Bonus
    $1,809
    Other
    $1,322
    Deferred
    $6,129
    Nontaxable benefits
    $0
    Filer's total
    $218,351

  • Mary B Gilleran

    Director

    Total calculated
    $203,205
    From this org
    $166,708
    From related orgs
    $0
    Other
    $36,497
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $151,984
    Bonus
    $2,004
    Other
    $12,719
    Deferred
    $5,024
    Nontaxable benefits
    $31,473
    Filer's total
    $203,204

  • Peter R Drago

    Licensed Practical Nurse

    Total calculated
    $193,645
    From this org
    $157,974
    From related orgs
    $0
    Other
    $35,671
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,052
    Bonus
    $1,809
    Other
    $114
    Deferred
    $5,245
    Nontaxable benefits
    $30,426
    Filer's total
    $193,646

  • Amelita Gerbeau

    Direct Support Professional

    Total calculated
    $191,020
    From this org
    $186,827
    From related orgs
    $0
    Other
    $4,193
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,622
    Bonus
    $5,189
    Other
    $16
    Deferred
    $4,193
    Nontaxable benefits
    $0
    Filer's total
    $191,020

  • Martha C Garavito

    Director

    Total calculated
    $189,460
    From this org
    $172,196
    From related orgs
    $0
    Other
    $17,264
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $162,297
    Bonus
    $2,004
    Other
    $7,895
    Deferred
    $8,163
    Nontaxable benefits
    $9,101
    Filer's total
    $189,460

  • Hallie Klein

    President

    Total calculated
    $0
    Hours/week
    1

  • Joseph P Bosnack Jr

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Ellen Moore

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Edward Perlow L DDS

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kathleen C Maggi

    Director

    Total calculated
    $0
    Hours/week
    1

  • Devon Rivera

    Director

    Total calculated
    $0
    Hours/week
    1

  • Tricia E Belford

    Director

    Total calculated
    $0
    Hours/week
    1

  • Leng Lao

    Director

    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
During the year ended December 31, 2024, Citizens Inc. received $2,306,846 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and was paid to eligible employees as workforce stabilization phase 2 bonuses ("WSI"). During the year ended December 31, 2024, the total of $2,306,846 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7, 10.

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
2024
Filed
6 November 2025
IRS schema version
2024v5.0
Source object
202523169349304502

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