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Nonprofiteer
← LIBERATION PROGRAMS INC

Form 990 for tax year 2023

Filed by LIBERATION PROGRAMS INC.

Totals

Total revenue
$20,610,778
Total expenses
$20,135,125
Contributions and grants received
$5,940,528
Grants paid
$37,817
Program service revenue
$14,470,261
Investment income
$148,422
Other revenue
$51,567
Total assets, end of year
$10,810,695
Total liabilities, end of year
$8,451,925
Net assets or fund balances, end of year
$2,358,770
Program services expenses (Part IX)
$15,558,433
Management and general expenses
$4,316,234
Fundraising expenses
$260,458
Program service expenses (Part III)
$15,558,433

Program services were 77.3% 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

    $56,400

  • 1c · Fundraising events

    $273,790

  • 1e · Government grants (contributions)

    $5,394,638

  • 1f · All other contributions, gifts and grants

    $215,700

  • 1g · Noncash contributions included above

    $7,726

  • 2a · Program service revenue: MEDICAID PAYMENTS

    total $11,167,615 · related or exempt $11,167,615

  • 2b · Program service revenue: PRIVATE INSURANCE

    total $2,379,731 · related or exempt $2,379,731

  • 2c · Program service revenue: MEDICARE

    total $570,762 · related or exempt $570,762

  • 2d · Program service revenue: CSSD/SAGA

    total $214,273 · related or exempt $214,273

  • 2e · Program service revenue: SELF PAY

    total $107,100 · related or exempt $107,100

  • 2f · All other program service revenue

    total $30,780 · related or exempt $30,780

  • 3 · Investment income

    total $148,422 · excluded $148,422

  • 6a · Gross rents

    real property $19,744

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $19,744

  • 6d · Net rental income or loss

    total $19,744 · excluded $19,744

  • 8a · Fundraising events: gross income

    $20,800

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

    $273,790

  • 8b · Fundraising events: direct expenses

    $57,916

  • 8c · Net income from fundraising events

    total -$37,116 · excluded -$37,116

  • 11a · Other revenue: MANAGEMENT FEES

    total $42,000 · excluded $42,000

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $26,939 · excluded $26,939

  • 11e · Other revenue, total

    $68,939

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $37,817 · program services $37,817

  • 5 · Compensation of officers, directors and key employees

    total $561,025 · management and general $561,025

  • 7 · Other salaries and wages

    total $11,332,732 · program services $10,170,089 · management and general $969,160 · fundraising $193,483

  • 8 · Pension plan contributions

    total $210,986 · program services $164,854 · management and general $43,776 · fundraising $2,356

  • 9 · Other employee benefits

    total $1,644,631 · program services $1,465,448 · management and general $132,148 · fundraising $47,035

  • 10 · Payroll taxes

    total $1,074,885 · program services $736,645 · management and general $320,656 · fundraising $17,584

  • 11b · Fees: legal

    total $32,984 · program services $9,862 · management and general $23,122

  • 11c · Fees: accounting

    total $90,642 · management and general $90,642

  • 11g · Fees: other

    total $1,139,773 · program services $385,054 · management and general $754,719

  • 13 · Office expenses

    total $558,561 · program services $258,131 · management and general $300,430

  • 16 · Occupancy

    total $814,352 · program services $68,467 · management and general $745,885

  • 17 · Travel

    total $175,404 · program services $114,396 · management and general $61,008

  • 19 · Conferences, conventions and meetings

    total $88,392 · program services $34,710 · management and general $53,682

  • 22 · Depreciation, depletion and amortization

    total $262,606 · program services $82,672 · management and general $179,934

  • 23 · Insurance

    total $255,896 · program services $230,574 · management and general $25,322

  • 24a · Other expenses: FOOD SUPPLIES

    total $599,685 · program services $599,576 · management and general $109

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $451,338 · program services $451,338

  • 24c · Other expenses: LAB SERVICES AND DRUGS

    total $389,434 · program services $389,253 · management and general $181

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $262,732 · program services $218,576 · management and general $44,156

  • 24e · All other expenses

    total $151,250 · program services $140,971 · management and general $10,279

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,190,025 · end of year $1,513,563

  • 2 · Savings and temporary cash investments

    beginning of year $1,719,558 · end of year $274,792

  • 3 · Pledges and grants receivable

    beginning of year $482,546 · end of year $501,731

  • 4 · Accounts receivable

    beginning of year $2,149,923 · end of year $2,095,385

  • 9 · Prepaid expenses and deferred charges

    beginning of year $133,188 · end of year $131,418

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

    $7,136,406

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

    $5,799,749

  • 10c · Land, buildings and equipment, net

    beginning of year $1,501,784 · end of year $1,336,657

  • 11 · Investments: publicly traded securities

    beginning of year $539,808 · end of year $3,671,675

  • 13 · Investments: program-related

    beginning of year $786,537 · end of year $786,207

  • 15 · Other assets

    beginning of year $571,999 · end of year $499,267

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,491,463 · end of year $1,931,195

  • 19 · Deferred revenue

    beginning of year $199,259 · end of year $894,267

  • 25 · Other liabilities

    beginning of year $5,527,339 · end of year $5,626,463

  • 27 · Net assets without donor restrictions

    beginning of year $1,857,307 · end of year $2,358,770

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

LIBERATION PROGRAMS PROVIDES TREATMENT AND PREVENTION SERVICES FOR SUBSTANCE USE AND MENTAL HEALTH DISORDERS WITH A GOAL OF HELPING INDIVIDUALS AND FAMILIES OVERCOME ADDICTION IN ORDER TO RESTORE THEIR LIVES AND ULTIMATELY STRENGTHEN OUR COMMUNITIES.

Activities or mission (Part I)

LIBERATION PROGRAMS' MISSION IS TO PROVIDE PREVENTION, TREATMENT, HARM REDUCTION, AND RECOVERY SERVICES TO HELP INDIVIDUALS AND THEIR FAMILIES IMPACTED BY SUBSTANCE USE AND MENTAL HEALTH CONDITIONS TO FOSTER HOPE AND MAINTAIN WELLNESS.

  • INPATIENT CARE: LIBERATION PROGRAMS PROVIDES 24-HOUR RESIDENTIAL TREATMENT IN A STRUCTURED, THERAPEUTIC SETTING FOR INDIVIDUALS FACING SUBSTANCE USE AND MENTAL HEALTH CHALLENGES. LIBERATION PROGRAMS HAS TWO RESIDENTIAL TREATMENT OPTIONS. LIBERATION HOUSE IS A 90-DAY RESIDENTIAL PROGRAM, IN STAMFORD CT, SUPPORTING MEN IN RECOVERY THROUGH STRUCTURED CARE AND A STRONG SENSE OF COMMUNITY. FAMILIES IN RECOVERY (FIRP) IS A 90-DAY INPATIENT PROGRAM, IN NORWALK CT, WHERE PREGNANT AND PARENTING WOMEN CAN LIVE WITH UP TO TWO CHILDREN UNDER AGE 10 WHILE RECEIVING COMPREHENSIVE TREATMENT AND SUPPORT.

    Expenses $5,366,982 · Revenue $6,749,055

  • ADDICTION TREATMENT: MEDICATION-ASSISTED TREATMENT (MAT) TOGETHER WITH BEHAVIORAL THERAPY SERVICES ARE PROVIDED AND ARE EFFECTIVE IN TREATING SUBSTANCE USE DISORDERS. CLIENTS AT LIBERATION PROGRAMS RECEIVE MAT DOSES AS NEEDED AND PARTICIPATE IN COUNSELING SESSIONS. ALL FORMS OF MAT SERVICES ARE OFFERED AT THE BRIDGEPORT AND STAMFORD CT LOCATIONS.

    Expenses $5,205,301 · Revenue $6,007,763

  • OUTPATIENT CARE: OUTPATIENT SERVICES ARE FOCUSED ON HELPING EACH PERSON WE SERVE ACHIEVE AND MAINTAIN RECOVERY FOR LIFE BY UTILIZING A VARIETY OF INDIVIDUAL, GROUP, AND FAMILY THERAPY TO HELP MANAGE SUBSTANCE USE AND MENTAL HEALTH CHALLENGES. OUR INTENSIVE OUTPATIENT PROGRAM (IOP) PROVIDES NINE HOURS OF WEEKLY GROUP AND INDIVIDUAL COUNSELING SERVICES OFFERING STRUCTURED SUPPORT WHILE ALLOWING CLIENTS TO MAINTAIN WORK AND FAMILY COMMITMENTS. PSYCHIATRIC EVALUATIONS, DIAGNOSES, AND MEDICATION MANAGEMENT SERVICES ARE PROVIDED TO SUPPORT INDIVIDUALS' MENTAL WELL-BEING. IN PARTNERSHIP WITH A LOCAL STAMFORD CT HOSPITAL, LIBERATION PROGRAMS HAS EMBEDDED COUNSELORS IN PRIMARY CARE SETTINGS, PROVIDING ACCESSIBLE BEHAVIORAL HEALTH SERVICES. LIBERATION PROGRAMS PROVIDES OUTREACH TO SCHOOLS AND YOUTH GROUPS TO STRENGTHEN AND PROMOTE YOUTH RESILIENCY AS WELL AS OFFER HELP AND SUPPORT FOR FAMILIES WHO ARE AT A LOSS AS TO HOW TO COPE WITH A LOVED ONE'S ADDICTION.

    Expenses $3,564,718 · Revenue $1,713,443

  • OTHER SERVICES CONSIST OF HIV/AIDS CARE, PREVENTION, HARM REDUCTION AND OUTREACH. HIV/AIDS CARE IS PROVIDED BY HEALTH EDUCATORS WHO CONNECT CLIENTS WITH HIV TO MEDICAL CARE AND CASE MANAGEMENT WHILE PROVIDING COUNSELING AND SUPPORT TO ACHEIVE VIRAL SUPPRESSION. THE PREVENTION PROGRAM PROVIDES EDUCATION AND RESOURCES TO HELP COMMUNITIES UNDERSTAND AND PREVENT SUBSTANCE USE, PROBLEM GAMBLING, AND MENTAL HEALTH CHALLENGES. COMMUNITY PARTNERSHIPS HAVE BEEN DEVELOPED TO ENHANCE RESOURCES, RAISE AWARENESS, AND DRIVE MEANINGFUL CHANGE AT THE LOCAL LEVEL PROMOTING HEALTHIER, SAFER COMMUNITIES. HARM REDUCTION PROVIDES EDUCATION, RESOURCES, AND NONJUDGMENTAL SUPPORT TO HELP INDIVIDUALS REDUCE THE RISKS ASSOCIATED WITH SUBSTANCE USE AND ITS BROADER IMPACTS. OUTREACH SERVICES ARE PROVIDED THROUGH THE USE OF MOBILE VANS THAT TRAVEL THROUGHOUT THE COMMUNITY. THE OUTREACH TEAM PROVIDES TREATMENT REFERRALS, PRESCRIPTIONS, OVERDOSE REVERSAL MEDICATION, HARM REDUCTION SUPPLIES AND BASIC WELLNESS NECESSITIES AND HYGIENE ITEMS.

    Expenses $1,421,432 · Grants $37,817

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

Listed in Part VII

  • Kwame Moses

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Stephen Fogarty

    CO VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • John P Bassler

    CO VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Kirk Santos

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Maria Hancock

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Frank Sk Appah Jr MD PhD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Nathaniel R Bartch

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dita Bhargava

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Bill Finch

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Frank Huck

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Allison Milne

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • David M Morosan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kari Pollak

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Harold Sauer MD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Cini Shaw

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • George Yerrall

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • John Hamilton

    PRESIDENT & CEO

    Total calculated
    $311,287
    From this org
    $303,509
    From related orgs
    $0
    Other
    $7,778
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $249,870
    Bonus
    $25,000
    Other
    $28,639
    Deferred
    $7,212
    Nontaxable benefits
    $566
    Filer's total
    $311,287
  • Christopher Whitney

    CFO

    Total calculated
    $215,970
    From this org
    $156,814
    From related orgs
    $0
    Other
    $59,156
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $140,782
    Bonus
    $15,000
    Other
    $1,032
    Deferred
    $4,500
    Nontaxable benefits
    $54,656
    Filer's total
    $215,970
  • Beverly Waczek

    PHYSICIAN ASSISTANT

    Total calculated
    $216,183
    From this org
    $194,329
    From related orgs
    $0
    Other
    $21,854
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,745
    Bonus
    $18,000
    Other
    $1,584
    Deferred
    $3,600
    Nontaxable benefits
    $18,254
    Filer's total
    $216,183
  • Joanne Montgomery

    CHIEF CLINICAL OFFICER

    Total calculated
    $197,924
    From this org
    $174,980
    From related orgs
    $0
    Other
    $22,944
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,794
    Bonus
    $15,000
    Other
    $10,186
    Deferred
    $4,740
    Nontaxable benefits
    $18,204
    Filer's total
    $197,924
  • Maggie Young

    CHIEF RECOVERY OFFICER

    Total calculated
    $187,709
    From this org
    $168,010
    From related orgs
    $0
    Other
    $19,699
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,519
    Bonus
    $15,000
    Other
    $7,491
    Deferred
    $4,673
    Nontaxable benefits
    $15,026
    Filer's total
    $187,709
  • Judith Martino

    COMPTROLLER

    Total calculated
    $215,744
    From this org
    $154,051
    From related orgs
    $0
    Other
    $61,693
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,467
    Bonus
    $15,000
    Other
    $1,584
    Deferred
    $3,721
    Nontaxable benefits
    $57,972
    Filer's total
    $215,744
  • Barbara Crudup

    DIRECTOR OF NURSING

    Total calculated
    $179,304
    From this org
    $143,362
    From related orgs
    $0
    Other
    $35,942
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,823
    Bonus
    $12,987
    Other
    $552
    Deferred
    $431
    Nontaxable benefits
    $35,511
    Filer's total
    $179,304

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

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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)

PART I, LINE 7
INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED AN INCENTIVE COMPENSATION PAYMENT DURING CALENDAR YEAR 2023, WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THEIR 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES.

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.

  • FRIENDS OF LIBERATION PROGRAMS INC

    501(C)(2) · TITLE HOLDING FOR LIBERATION PROGRAMS · CT · controlled entity

    Directly controlled by LIBERATION PROGRAMS INC

  • LMG INVESTMENTS INC

    501(C)(3) · CHARITABLE GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE USE · CT · controlled entity

    Directly controlled by LIBERATION PROGRAMS INC

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.

Related partnerships

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

  • ELMCREST TERRACE LIMITED PARTNERSHIP

    RELATED · AFFORDABLE HOUSING · CT · general or managing partner

    Directly controlled by ELMCREST TERRACE SUPPORTIVE HOUSING LLC

Related corporations and trusts

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

  • ELMCREST TERRACE SUPPORTIVE HOUSING LLC

    C · INVESTMENT IN AFFORDABLE HOUSING · CT · 51% owned · share of assets $204,664 · controlled entity

    Directly controlled by LIBERATION PROGRAMS INC

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2025
IRS schema version
2023v6.0
Source object
202541299349302904

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