2020-11-10T15:29:09-07:00 2019-12-31 990 2019-01-01 261520311 CITIZENS OPTIONS UNLIMITED INC CITI 5166261000 189 Wheatley Road Brookville NY 11545 Hallie Klein President 5166261000 2020-11-15 69.74.142.245 2019 2021-01-29 14:40:06Z Citizens Stanfort Perry 189 Wheatley Rd Brookville NY 11545 50770892 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. 12 12 1146 12 0 0 263153 250087 40396400 50385684 28913 9989 -2606 5643 40685860 50651403 0 0 0 0 28353083 33974091 0 0 0 12003917 16459561 40357000 50433652 328860 217751 14790176 27740944 6944423 19581490 7845753 8159454 Citizens supports people to live the life they choose through family and community engagement. 0 0 25533880 0 27114195 Intermediate Care Facility Services - Citizens Inc. operates Intermediate Care Facilities, which provides 24 hour residency, medical and personal care for 177 individuals. 15009708 0 15925470 Residential Services - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of fifteen houses in Nassau and Suffolk County, New York, which serves 111 individuals, including one house that opened in 2019. 4278858 5243786 Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults. 647218 554140 Crisis Respite Services 1296681 1206329 Self Direction-Citizens Options Unlimited provides Self-Direction services including Fiscal Intermediary and Brokers Services. Self Direction 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. 393006 341764 Family Support 2336905 0 2102233 47159351 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 101 0 1 1146 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 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 Karen Tanzillo Senior Director 40 0 X 196849 0 9104 Diane Makowski Director 35 0 X 110077 0 27035 Marta Garavito ICF Program Director 40 0 X 120599 0 8408 Savita Sharma Camp Program Director 40 0 X 113615 0 9043 Gerald Powers Director 35 0 X 106003 0 7517 Hallie Klein President 1 0 X X 0 0 0 Patrick Broderick Vice President 1 0 X X 0 0 0 Rady Bruell Secretary 2 1 X X 0 0 0 George A Bauer III Treasurer 1 0 X X 0 0 0 Joseph R Bosnack Jr 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 Michael Famiglietti Director 1 0 X 0 0 0 Edward Perlow DDS Director 1 0 X 0 0 0 Josephine Connelly 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 647143 0 61107 5 0 1 0 NYSARC Inc Nassau County Chapter 189 Wheatley Rd Brookville NY 11545 Management Services 2940214 Access Staffing LLC Po Box 75334 Chicago IL 60675 Staffing services 205513 Execusearch Group LLC PO Box 844276 Boston MA 022844270 Staffing services 186942 Axion LLC PO Box 202056 Dallas TX 75320 Staffing services 120084 4 0 0 27665 85000 0 137422 0 250087 Intermediate Care Facilities 623000 27114195 27114195 0 0 Residential Services 623990 15925470 15925470 0 0 Camp Loyaltown 713900 5243786 5243786 0 0 Self Direction 624190 1206329 1206329 0 0 Respite services 623990 554140 554140 0 0 341764 341764 0 0 50385684 11526 0 0 11526 0 0 0 0 0 0 0 0 0 0 114300 0 115837 0 -1537 0 -1537 0 0 -1537 9295 27665 3652 5643 0 5643 0 50651403 50385684 0 15632 205953 205953 0 0 25845590 25845590 633549 633549 4250698 4250698 3038301 3038301 2940214 2940214 74176 74176 58583 58583 1012 1012 2970839 2856808 114031 1330571 1330571 2973688 2973688 520908 520908 0 339350 339350 1308147 1308147 508472 508472 Food 1007453 1007453 0 0 Facility Assessment Tax 1418174 1418174 0 0 Participant Incidentals 513256 513256 0 0 Recruiting and staff development 241987 241987 0 0 252731 166446 86285 50433652 47159351 3274301 0 4646419 6256073 5699839 8935514 374032 375716 6482803 2344035 3802962 4138768 266924 104611 0 7930262 14790176 27740944 3657818 5117451 3286605 14464039 6944423 19581490 X 7582074 7696477 263679 462977 7845753 8159454 14790176 27740944 X 217751 652 0 0 0 95298 X 0 1 X 1 0 X 216793 580041 227539 263153 255730 1543256 0 0 0 0 0 0 0 0 216793 580041 227539 263153 255730 1543256 54804 1488452 0 0 7558 31655 11526 50739 0 0 0 0 5643 5643 0 0 0 0 0 0 1599638 0.93049 0.96261 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 4315813 0 1079315 3236498 0 0 0 0 2166990 0 1264720 902270 0 0 0 0 4138768 Assets held for a specific purpose 87131 Finance lease right-of-use assets 7843131 7930262 Due to controlled affiliates 181404 Due to non controlled affiliates 1072508 Finance lease liability 7752030 Reserve for potential liability 3818614 Due to New York State OPWDD 1552352 Deferred compensation 87131 14464039 X 50651043 652 0 0 0 652 50650391 1012 0 1012 50651403 50432640 0 0 0 0 0 50432640 1012 0 1012 50433652 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 benefit associated with tax positions 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 consolidating Citizens' financial statements. Citizens does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability 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 Services (IRS) form 990, tax returns as required and all other applicable returns in jurisdictions when it is required. For the year ended December 31, 2019, 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, 2019, Citizens was not subject to any examination by a taxing authority. Camp Bowlathon 36960 27665 9295 0 0 0 3652 0 0 0 0 36960 27665 9295 0 0 0 3652 0 0 3652 5643 0 0 0 0 0 0 0 1 0 Karen Tanzillo Senior Director 191162 0 1000 0 4687 0 6063 0 3041 0 205953 0 0 0 Schedule J, Part I, Line 7 Bonus payments were made pursuant to a board-approved bonus plan. 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 managements fees of $2,940,214 were paid for year 2019. Management services include, 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 filing. 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 assignment, family relationship 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 Resources Department and must be completed with all other pre-employment paperwork and forwarded to the department Director 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 the AHRC Nassau compensation Committee and opines as to compliance with Federal and State regulatory requirements and best practice. 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 XI, Line 9 Transfer of Assets from change in auspice- Shoreham ICF 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 82-4140316 189 Wheatley Rd Brookville NY 11545 Program services for developmentally disabled NY 501 (c) (3) PF NC AHRC Foundation Inc 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 MRCS V Inc k 147561 Net book Value Nassau County AHRC Foundation c 85000 Fair Market Value