- Revenue 2024
- $91,870,532
- Expenses 2024
- $91,812,135
Program services were 89.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- 1045 JAMES STREET
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
5 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
LIBERTY MANAGEMENT SERVICES INC
EIN 41-2262515
-
LIBERTY RESOURCES BEHAVIORAL HEALTHCARE INC
EIN 74-3239232
-
LIBERTY RESOURCES DISABILITIES SERVICES INC
EIN 06-1828871
-
LIBERTY RESOURCES FAMILY SERVICES INC
EIN 90-0418115
-
MESA OF N Y INC
EIN 22-2714094
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.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $91,870,532
- Expenses
- $91,812,135
- Contributions
- $14,019,858
- Grants paid
- $0
-
2023
- Revenue
- $81,205,457
- Expenses
- $81,266,197
- Contributions
- $15,534,568
- Grants paid
- $0
-
2022
- Revenue
- $76,442,958
- Expenses
- $74,771,113
- Contributions
- $16,274,138
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $72,702,339
- Expenses
- $61,723,797
- Assets (EOY)
- $28,260,696
-
2020 · 990
- Revenue
- $64,762,351
- Expenses
- $60,340,118
- Assets (EOY)
- $21,453,352
-
2019 · 990
- Revenue
- $62,938,647
- Expenses
- $61,098,899
- Assets (EOY)
- $17,278,414
-
2018 · 990
- Revenue
- $59,520,942
- Expenses
- $58,473,613
- Assets (EOY)
- $11,040,011
-
2017 · 990
- Revenue
- $52,150,381
- Expenses
- $51,867,188
- Assets (EOY)
- $10,729,831
-
2016 · 990
- Revenue
- $44,732,929
- Expenses
- $44,606,993
- Assets (EOY)
- $9,501,663
-
2015 · 990
- Revenue
- $41,135,892
- Expenses
- $40,291,645
- Assets (EOY)
- $8,974,779
-
2014 · 990
- Revenue
- $37,248,512
- Expenses
- $36,601,947
- Assets (EOY)
- $7,525,919
-
2013 · 990
- Revenue
- $33,822,686
- Expenses
- $32,685,097
- Assets (EOY)
- $7,026,079
-
2012 · 990
- Revenue
- not reported
- Expenses
- $32,122,389
- Assets (EOY)
- $7,718,669
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2022 FINANCIAL INCENTIVE TO IMPLEMENT TRANSFORMATION PROJECTS
-
2022 SUPPORT FOR HEALTHCARE
-
2024 STAFF SUPPORT
-
2024 HELP RESTORE HOPE FREEDOM FUND
-
2023 REV UP PROGRAM
-
2022 HELP RESTORE HOPE FREEDOM FUND
-
2022 REV UP PROGRAM
-
2023 HELP RESTORE HOPE FREEDOM FUND
-
2024 community health education
-
2023 FUND PROGRAM ACTIVITIES
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
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
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2024 return
-
LIBERTY RESOURCES POST LLC
SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NY · income $23,570,946 · assets $11,594,066
Related partnerships on its 2024 return
-
OCCUPATIONAL THERAPY CENTER INC
RELATED · SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · NJ · 100% owned · share of income $822,939
-
WEE CARE THERAPY LTD
RELATED · SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS · ID · share of income $288,136
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.