2022-11-09T13:16:59-07:00 2021-12-31 990 2021-01-01 261520311 CITIZENS OPTIONS UNLIMITED INC CITI 5166261000 189 Wheatley Road Brookville NY 11545 Hallie Klein President 5166261000 2022-11-09 1 11 0 AAL2 2021 2022-09-23 18:48:47Z Citizens Stanfort J Perry 189 Wheatley Road Brookville NY 11545 58707791 0 X www.citizens-inc.org X 1982 NY 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. 11 11 1049 48 0 0 2085003 1514528 54108538 57040853 2424 6965 0 123989 56195965 58686335 0 0 0 0 42447908 39912917 0 0 0 18743195 17919525 61191103 57832442 -4995138 853893 26676334 35042595 23512258 31025558 3164076 4017037 Citizens supports people to live the life they choose through family and community engagement. 0 0 33182834 0 35182812 Intermediate Care Facility Services - Citizens Inc. operates Intermediate Care Facilities, which provides 24 hour residency, medical and personal care for 171 individuals. 17218943 0 18576697 Residential Services - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of nineteen houses in Nassau and Suffolk County, New York. The program serves 120 individuals. 1847245 0 1921717 Self Direction-Citizens Options Unlimited provides Self-Direction services that allows people to develop a self-directed plan which supports choices as to where to live, day activities, friends and relationships and how a participate in the community. 1212600 0 487344 Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults. 976415 0 799166 Crisis Respite Services 94002 0 73117 Family Support 2283017 0 1359627 54532039 1 1 0 0 0 0 0 0 0 0 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 96 0 1 1049 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 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 X Karen Tanzillo Senior Director of Programs 30 5 X 175116 31115 17413 Mary Gilleran Director of ICF Programs 35 0 X 133343 0 35185 Savita Sharma Director of Camp and Self Direction Programs 35 0 X 136531 0 14413 Diane Makowski Director of Nursing 35 0 X 105845 0 39623 Marta C Garavito Director of ICF Programs 35 0 X 124689 0 16334 Gerald Powers Director of Residential Programs 35 0 X 122125 0 14721 Hallie Klein President 1 0 X X 0 0 0 Patrick Broderick Vice President 1 0 X X 0 0 0 George A Bauer III Treasurer 0 0 X X 0 0 0 Rady Bruell Secretary 2 0 X X 0 0 0 Joseph R Bosnack Jr Director 1 0 X 0 0 0 Michael Famiglietti Director 1 0 X 0 0 0 Kathleen C Maggi Director 1 0 X 0 0 0 Robert Molloy Director 1 0 X 0 0 0 Ellen Moore Director 1 0 X 0 0 0 Edward Perlow DDS Director 1 0 X 0 0 0 Devon Rivera Director 1 0 X 0 0 0 797649 31115 137689 7 0 1 0 NYSARC Inc Nassau County Chapter 189 Wheatley Rd Brookville NY 11545 Management Services 3016216 NYSARC Inc Nassau County Chapter 189 Wheatley Road Brookville NY 11545 Staffing Services 1806418 Maxim Staffing Solutions 12558 Collections Center Drive Chicago IL 60693 Staffing services 157226 Peconic Family Medicine PO Box 1555 Quogue NY 11959 Medical Services 130000 BCCS 189 Wheatley Road Brookville NY 11545 Staffing Services 115330 5 0 0 0 0 1318203 196325 0 1514528 Intermediate Care Facility 623000 35182812 35182812 0 0 Residential Services 623990 18576697 18576697 0 0 Self Direction 624190 1921717 1921717 0 0 Crisis Respite 623990 799166 799166 0 0 Camp Loyaltown 713900 487344 487344 0 0 73117 73117 0 0 57040853 7244 0 0 7244 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21177 0 21456 0 -279 0 -279 0 0 -279 0 0 0 0 0 0 Old liability balance writeoff 561990 123989 0 0 123989 0 0 0 123989 58686335 57040853 0 130954 0 0 0 0 0 0 0 0 192531 192531 0 0 0 0 0 0 30551835 30551835 0 0 842795 842795 0 0 5003140 5003140 0 0 3322616 3322616 0 0 3016216 0 3016216 0 42239 0 42239 0 55186 0 55186 0 0 0 0 0 0 0 591 0 591 0 2873812 2787401 86411 0 0 0 0 0 1600463 1600463 0 0 0 0 0 0 0 0 0 0 3065564 3065564 0 0 294597 294597 0 0 0 0 0 0 0 0 0 0 320732 320732 0 0 0 0 0 0 1392785 1392785 0 0 1098100 1098100 0 0 NYS Health Assessment 1893671 1893671 0 0 Food for Residents / Volunteers 854339 854339 0 0 Participant Incidentals 556883 556883 0 0 Recruiting/Staff Development 485346 485346 0 0 369001 269241 99760 0 57832442 54532039 3300403 0 4239391 11653699 9590970 9668325 475198 378946 7680645 3220712 4018136 4459933 61236 38848 8291403 8842844 26676334 35042595 8263469 6594546 7881858 15248789 16549154 23512258 31025558 X 2604706 3347036 559370 670001 3164076 4017037 26676334 35042595 853893 -932 0 0 0 0 X 0 1 X 1 0 X 227539 263153 255730 2085003 1514528 4345953 0 0 0 0 227539 263153 255730 2085003 1514528 4345953 0 4345953 7558 31655 11526 3069 7244 61052 0 0 5643 0 0 5643 0 0 0 0 123989 123989 4536637 0.95797 0.98126 X Schedule A, Part II, Line 10 Write off of old liability accounts RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 5346788 0 1592370 3754418 0 0 0 0 2333857 0 1628342 705515 0 0 0 0 4459933 Finance lease right-of-use assets 8552830 Assets held for a sprecific purpose 178068 Due from Controlled affiliates 111946 8842844 0 Finance lease liability 8431898 Reserve for potential liabilities 5006028 Due to New York State OPWDD 2530351 Due to non controlled affiliates 402809 Deferred compensation 178068 16549154 X 58684812 -932 0 0 0 -932 58685744 591 0 591 58686335 57831851 0 0 0 0 0 57831851 591 0 591 57832442 Schedule D, Part X, Line 2 Citizens adopted the provision of ASC 740, Accounting for Uncertainty in Income Taxes. Under ASC 740, an organization must recognize the tax benefits associated with the tax position taken for tax return purposes when it is more likely than not that the position will be sustained. The implementation of ASC 740 had no impact on Citizens' consolidating financial statements. Citizens does not believe that there are any material uncertain tax positions and, accordingly, it will not recognize any liabilities for unrecognized tax benefits. Citizens has filed for and received income tax exemptions in the jurisdictions 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, 2021, there was no interest penalties recorded or included in the consolidating statement of activities. Citizens was not subject to any examination by a tax authority 0 0 0 0 0 0 0 1 0 Karen Tanzillo Senior Director of Programs 167449 31115 1000 0 6668 0 6786 0 10627 0 192530 31115 0 0 Mary Gilleran Director of ICF Programs 124801 0 1000 0 7541 0 4576 0 30609 0 168527 0 0 0 Savita Sharma Director of Camp and Self Direction Programs 131343 0 1150 0 4037 0 4527 0 9887 0 150944 0 0 0 Schedule J, Part I, Line 7 Bonus and incentive compensation- Year-end bonuses were approved by the Board of Directors to be awarded to all employees of the agency based on longevity and full-time and part-time status. 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 $3,016,216 were paid for the year 2021. 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 resources, budgeting, accounting and financial reporting. Form 990, Part VI, Section A, Line 6 Nassau County AHRC Foundation, Inc. ("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 and is reviewed by independent accountants. The Form 990 is 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 employee by the Human Resource 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 expense 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 VII, Section A, Line 1a Salary for Senior Director of Programs is allocated partially to another agency, BCCS, as she provides oversight to the Intermediate Care Facilities program within that agency. 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 Childrens 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 HUD Housing NY 501(c)(3) 10 Citizens Inc 1 Metropolitan Community Partners Inc 189 Wheatley Rd Brookville NY 11545 824140316 Program services for developmentally disabled NY 501 (c) (3) PF NC AHRC Foundation Inc 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 MRCS V Inc k 149487 Net book value