2024-11-14T09:59:51-07:00 2023-12-31 990 2023-01-01 261520311 CITIZENS OPTIONS UNLIMITED INC CITI 5166261000 189 Wheatley Road Brookville NY 11545 Hallie Klein President 5166261000 2024-11-07 1 2023 2024-10-15 13:58:12Z Citizens Stanfort J Perry 189 Wheatley Rd Brookville NY 11545 71042257 0 X www.citizens-inc.org X 1982 NY Citizens Options Unlimited, Inc ("Citizens, Inc.") provides individual residential alternative services ("IRA"), 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. 10 10 1338 68 0 0 17391297 1343274 62918106 69378346 66554 271265 294754 39946 80670711 71032831 0 0 0 0 56488066 50427320 0 0 93295 21276843 24837438 77764909 75264758 2905802 -4231927 32819557 31561593 25898012 28997900 6921545 2563693 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. 0 0 37975329 0 38564058 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, 2023, the ICF program consisted of five locations with capacity to serve up to 167 individuals. For the year ended December 31, 2023, Citizens, Inc. provided ICF services to an average of 158 individuals. 22803895 0 22373390 Individual residential alternatives services ("IRA") - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of twenty houses in Nassau. As of December 31, 2023, the IRA program consisted of 21 locations with capacity to serve up to 137 individuals. For the year ended December 31, 2023, Citizens, Inc. provided IRA services to an average of 132 individuals. 3878198 0 4259710 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. 3372442 0 3215183 Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults. In 2022, Camp Loyaltown had 188 participants. In 2022, Camp Loyaltown provided these services to 188 clients. 1154890 0 668393 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. 481218 0 297612 Family Support- Waiver: service is Recreation and Respite services for developmentally disabled adults' evenings and weekends. 5008550 0 4181188 69665972 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 81 0 1 1338 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 1 0 NY X Willard T Derr 5166261000 189 Wheatley Road Brookville NY 11545 Peter R Drago Licensed Practical Nurse 35 0 X 174460 0 39407 Sally Anne Burgess Vice President of Operations 35 0 X 204524 0 0 Georgeann Sciulla Assistant House Manager 35 0 X 162927 0 38808 Mary B Gilleran Director 35 0 X 156075 0 36611 Posney Gilles Assistant Director 35 0 X 138595 0 34336 Eddy Lozier Direct Support Professional 40 0 X 144134 0 3691 Hallie Klein President 1 0 X X 0 0 0 Patrick Broderick thru Nov 8 2023 Vice President 1 0 X X 0 0 0 Joseph R Bosnack Jr Vice President 1 0 X X 0 0 0 Ellen Moore Secretary 1 0 X X 0 0 0 Rady Bruell Director 1 0 X 0 0 0 Edward Perlow L DDS Director 1 0 X 0 0 0 Kathleen C Maggi Director 1 0 X 0 0 0 Devon Rivera Director 1 0 X 0 0 0 Michael Famiglietti Director 1 0 X 0 0 0 Tricia E Belford Director 1.00 0.00 X 0 0 0 Leng Lao Director 1.00 0.00 X 0 0 0 980715 0 152853 54 0 1 0 NYSARC Inc Nassau County Chapter 189 Wheatley Rd Brookville NY 11545 Management Services 4630973 Maxim Staffing Solutions 12558 Collections Center Dr Chicago IL 60693 Consultancy 109343 Nicola Ince 107-23 171 St Jamaica NY 11433 Self Direction Broker Services 101244 3 X 0 0 0 0 1179531 163743 0 1343274 Intermediate care facility 623000 38564058 38564058 0 0 Residential services 623990 22373390 22373390 0 0 Self-direction 624190 4259710 4259710 0 0 Camp Loyaltown 713990 3215183 3215183 0 0 Respite services 623990 668393 668393 0 0 297612 297612 0 0 69378346 271298 0 0 271298 0 0 0 0 0 0 0 0 0 0 9393 0 9426 0 -33 0 -33 0 0 -33 0 Other 900099 39946 0 0 39946 0 0 0 0 39946 71032831 69378346 0 311211 0 0 0 0 0 0 0 0 204523 191043 13480 0 0 0 0 0 40282383 40256313 26070 761217 760438 779 0 5212404 5212404 0 0 3966793 3962601 4192 0 4630973 0 4630973 0 64017 63693 324 0 113455 0 113455 0 0 0 0 0 0 0 478 0 478 0 4147951 3587631 467025 93295 0 0 0 0 2179229 2144638 34591 0 0 0 0 0 0 0 0 0 3776879 3734626 42253 0 464590 460351 4239 0 0 0 0 0 0 0 0 0 505439 503311 2128 0 0 0 0 0 1700894 1677089 23805 0 1564356 1543430 20926 0 Fees, License 2052741 2031276 21465 0 Food 1704090 1703925 165 0 Recruiting and staff development 1072157 998093 74064 0 Participants incidentials 792132 792132 0 0 68057 42978 25079 0 75264758 69665972 5505491 93295 8282620 2548037 0 0 0 0 10106211 11723430 0 0 0 0 0 0 0 0 324682 1328571 8339556 3373731 4814469 4965825 28840 19640 0 0 0 0 0 0 9262735 10976090 32819557 31561593 7519993 7703741 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18378019 21294159 25898012 28997900 X 6181064 1749619 740481 814074 6921545 2563693 32819557 31561593 X -4231927 226 0 -478 0 -125673 X 0 1 X 1 0 X 255730 2085003 1514528 17391297 1343274 22589832 255730 2085003 1514528 17391297 1343274 22589832 22589832 11526 3069 7244 66389 271298 359526 5643 0 0 0 0 5643 0 0 123989 294754 39946 458689 23413690 0 0.96481 0.97532 X Schedule A, Part II, Line 10 Other Revenues RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 95298 0 0 0 0 0 95298 95298 0 0 0 0 0 95298 95298 0 0 0 0 0 95298 95298 0 0 0 0 0 95298 95298 0 0 0 0 0 95298 0 1 0 0 0 0 0 0 0 0 0 0 6062551 0 2184347 3878204 2277005 0 1189384 1087621 0 0 0 0 4965825 Finance Lease Right of use assets, net 10532020 Due from controlled affiliates 224427 Assets held for specific purpose 150441 Others Assets 69202 10976090 0 Finance Lease Right of Use liability, net 10622557 Reserve for potential liability 6257622 Due to NYS OPWDD 3784447 Due to Non Controlled Affiliates 432264 Deferred compensation payable 150441 Other Refundable Advances 46828 21294159 X Schedule D, Part V, Line 4 An Endowment Fund was established for the maintenance of the grounds, lawns, shrubbery, flower beds, storage and irrigation at an Intermediate Care Facility ("ICF") formerly operated by AHRC Suffolk, located in Shoreham, New York. Schedule D, Part X, Line 2 Citizens adopted the provisions of ASC 740, Accounting for Uncertainty in Income Taxes. Under ASC 740, an organization must recognize the tax benefit associated with the tax position taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC 740 had no impact on Citizens' consolidating financial statements. Citizens does not believe there are any material uncertain tax positions and, accordingly, it will recognize any liability for unrecognized tax benefits. Citizens has filed for and received income tax exemptions in the jurisdiction where it is required to do so. Additionally, Citizens has filed Internal Revenue Service (IRS) form 990, tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended December 31, 2023, there was no interest or penalties recorded or included in the consolidating statement of activities. Citizens is subject to routine audits by taxing authorities. As of December 31, 2023, Citizens was not subject to any examination by taxing authority. 0 0 0 0 0 0 0 1 0 Peter R Drago Licensed Practical Nurse 158453 0 15910 0 97 0 4179 0 35228 0 213867 0 0 0 Sally Anne Burgess Vice President of Operations 191878 0 0 0 12646 0 0 0 0 0 204524 0 0 0 Georgeann Sciulla Assistant House Manager 159868 0 3000 0 60 0 3581 0 35227 0 201736 0 0 0 Mary B Gilleran Director 155240 0 0 0 835 0 4842 0 31769 0 192686 0 0 0 Posney Gilles Assistant Director 136864 0 1500 0 231 0 2567 0 31769 0 172931 0 0 0 Eddy Lozier Direct Support Professional 142634 0 1500 0 0 0 3691 0 0 0 147825 0 0 0 Schedule J, Part I, Line 7 During the year ended December 31, 2023, Citizens Inc. received $1,179,531 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, 2023, the total of $1,179,531 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7, 10. Schedule J, Part II During the year ended December 31, 2023, Citizens Inc. received $1,179,531 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, 2023, the total of $1,179,531 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7, 10. Form 990, Part VI, Section A, Line 3 Management Services are provided to Citizens Options Unlimited, Inc. ("Citizens, Inc.") by NYSARC Inc., Nassau County Chapter ("AHRC Nassau") for which management fees of $4,630,973 were charged for the year 2023. Management services included but are not limited to, executive leadership, program operations management, corporate compliance, administrative support services, information technology, purchasing, accounts payable, payroll processing, human resource, budgeting, accounting and financial reporting. Form 990, Part VI, Section A, Line 6 Nassau County AHRC Foundation ("The Foundation") is the sole member of Citizens, Inc. and appoints the Board of Directors of the organization. Form 990, Part VI, Section A, Line 7a The Foundation is the sole member of Citizens, Inc. and appoints the Board of Directors. Form 990, Part VI, Section A, Line 7b The Foundation may approve certain decisions of the Citizens, Inc governing body. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by AHRC Nassau Finance department personnel, reviewed by independent accountants and subsequently provided to the Citizens, Inc. Finance Committee and Board of Directors prior to filling. Form 990, Part VI, Section B, Line 12c All Board Members complete and submit a conflict-of-interest questionnaire annually to the Chairperson of the Board's Corporate Compliance Committee. Completed questionnaires are reviewed by this committee and a presentation made to the full Board of Directors. As per the Conflict of interest policy for Key and Supervisory personnel: New employees to whom this policy applies will be required to disclose any other employment, independent consulting assignments, family relationships to Agency employees or other potential conflict of interest at the time of hire. The "Potential Conflict of Interest Disclosure Form" is provided to the employees by Human Resources Department and must be completed with all the other pre-employment paperwork and are forwarded to the Department for review. Form 990, Part VI, Section B, Line 15 The Board of Directors of AHRC Nassau has a designated Compensation Committee which reviews compensation of its employees, including but not limited to those employees who provide management services to Citizens, Inc. The AHRC Nassau management team utilizes and retains for its records, comparable industry data, employee tenure and skills evaluations, and the financial condition of the organization. AHRC Nassau also engages an independent compensation consultant who provides a compensation study of salary and benefits, reviewed by AHRC Nassau Compensation Committee, and opines as to compliance with Federal and State regulatory and best practice. Further, Citizens, Inc. has a Finance Committee which conducts a review of annual budgeted salary and benefits expenses and to which compensation policy is subject to review and approval. Form 990, Part VI, Section C, Line 19 Citizens, Inc. makes its governing documents, conflict of interest policy, and financial statements available upon request to the public. Form 990, Part VIII, Line 1e During the year ended December 31, 2023, Citizens received $1,179,531 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These funds were received from OPWDD and were paid to eligible employees as workforce stabilization bonuses. During the year ended December 31, 2023, $1,179,531 was distributed to employees as workforce stabilization bonuses and is included in Government grants (contributions) and is included in Other salaries and wages and employee benefits in the statement of functional expenses. Form 990, Part XI, Line 9 Loss on disposal of assets resulted from the decision to close Citizens INC, ICF programs at 915 and 919 Rainbow Commons, Melville, NY and a residential house at 536 Front Street, Hempstead, NY. The residential lease at 536 Front Street, 915 Rainbow Commons (ICF) and 919 Rainbow Commons (ICF) were closed on January 25, February 9 and June 24, 2024, respectively. Nassau County AHRC Foundation 189 Wheatley Road Brookville NY 11545 113241841 Fundraiser NY 501(c)(3) 7 N/A 0 Community Services Support Corporation 189 Wheatley Road Brookville NY 11545 112438213 Property Management NY 501(c)(3) 10 NC AHRC Foundation 0 Brookville Center for Children Services Inc 189 Wheatley Road Brookville NY 11545 731662897 Educational and Residential Services NY 501(c)(3) 10 NC AHRC Foundation 0 MRCS V Inc 189 Wheatley Road Brookville NY 11545 462778089 Housing NY 501(c)(3) 10 Citizens Inc 1 Metropolitan Community Partners Inc 189 Wheatley Road Brookville NY 11545 824140316 Program Services for Developmentally NY 501(c)(3) PF NC AHRC Foundation 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 MRCS V Inc q 34045 Actual Extension