Skip to content
Nonprofiteer
← All organizations

LIBERTY RESOURCES INC

EIN 16-1129675 SYRACUSE, NY

Browse the largest nonprofits in New York

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.

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 Jr

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Winthrop Thurlow Esq

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2
  • Michael Madigan

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Katherine Anthis

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • David Bowles

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • William Conole

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Daniel Degirolamo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Daniel J Manning

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dr Nancy Mudrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Scott Gucciardi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dr Lawrence Stewart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Elliot T Boyce

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Laura 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 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 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 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 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

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

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.