2019-11-07T17:35:51-07:00 2018-12-31 990 2018-01-01 261520311 Citizens Options Unlimited Inc CITI 5166261000 189 Wheatley Road Brookville NY 11545 Hallie Klein President 5166261000 2019-11-15 69.74.142.245 2018 2020-01-14 16:20:31Z Citizens Stanfort Perry 189 Wheatley Rd Brookville NY 11545 41226566 0 X www.citizens-inc.org X 1982 NY Citizens, Inc. provides individual residential alternative services ("IRA"), residential respite services, intermediate care facility services ("ICF") and Medicaid service coordination ("MSC") 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 12 947 52 0 16081 227539 263153 38248935 40396400 6659 28913 -261 -2606 38482872 40685860 0 0 0 0 26998912 28353083 0 0 0 11640873 12003917 38639785 40357000 -156913 328860 13529739 14790176 6009040 6944423 7520699 7845753 Citizens supports people to live the life they choose through family and community engagement. 0 0 18388433 18779941 Intermediate Care Facility Services - Citizens Inc. operates Intermediate Care Facilities, which provides 24 hour residency, medical and personal care for 93 individuals. 12973756 14094301 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 104 individuals, including 2 houses that opened in 2018. 3785009 4920879 Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults. 977382 1051166 Medicaid Service Coordination - Citizens, Inc. provides a Medicaid services coordination program managing over 1,000 individual cases. 748932 554921 Crisis Respite Services 696116 680877 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. 367818 314315 Family Support 2790248 0 2601279 37937446 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 75 0 1 947 1 1 1 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 Saundra Gumerove Esq President 1 2 X X 0 0 0 Patrick Broderick Vice President 1 0 X X 0 0 0 Rady Bruell Secretary 1 2 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 1 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 1 X 0 0 0 Kathleen C Maggi Director 1 0 X 0 0 0 Devon Rivera Director 1 0 X 0 0 0 Carolyn Ciatto- through Nov 2018 Senior Program Director 35 0 X 176456 0 23692 Karen Tanzillo as of 12-1-2018 Senior Director 35 0 X 13831 0 971 Marta Garavito ICF Program Director 35 0 X 117844 0 15001 Roberta Romano Residential Program Director 35 0 X 111814 0 12880 Savita Sharma Camp Program Director 35 0 X 109865 0 12211 529810 0 64755 4 0 1 0 Execusearch Group LLC PO Box 844276 Boston MA 022844270 Staffing 168596 Access Staffing LLC Po Box 75334 Chicago IL 60675 Staffing services 143516 Axion LLC PO Box 202056 Dallas TX 75320 staffing services 140637 NYSARC Inc Nassau County Chapter 189 Wheatley Rd Brookville NY 11545 Management Services 2141216 4 0 0 75671 85000 0 102482 0 263153 Intermediate Care Facility 623000 18779941 18779941 0 0 Residential Services 623990 14094301 14094301 0 0 Camp Loyaltown 713900 4920879 4920879 0 0 Medicaid services Coordination 624190 1051166 1051166 0 0 Respite Services 623990 554921 554921 0 0 995192 995192 0 0 40396400 31655 0 0 31655 0 0 0 0 0 0 0 0 0 0 518958 0 521700 0 -2742 0 -2742 0 0 -2742 16400 75671 19006 -2606 0 -2606 0 0 0 0 0 40685860 40396400 0 26307 214951 214951 21538587 21538587 561297 561297 3543094 3543094 2495154 2495154 2141216 2141216 41941 41941 44496 44496 1811 1811 975191 875183 100008 906322 906322 3977472 3977472 401055 401055 419089 419089 467024 467024 Participant Incidentals 348054 348054 0 0 Food 811147 811147 0 0 Fees, Licenses, permits 207466 117384 90082 0 NYS Health Assessment Tax 993461 993461 0 0 268172 268172 40357000 37937446 2419554 0 2645491 4646419 0 0 4448270 5699839 0 0 0 0 278182 374032 5716191 1913229 3919859 3802962 480971 266924 0 0 0 1756966 0 13529739 14790176 3791789 3657818 0 0 0 0 0 0 0 2217251 3286605 6009040 6944423 X 5734656 7582074 0 0 1786043 263679 7520699 7845753 13529739 14790176 328860 -3806 0 0 0 0 X 0 1 X 1 0 X 238354 216793 580041 227539 263153 1525880 0 0 0 0 0 0 0 0 0 0 238354 216793 580041 227539 263153 1525880 19307 1506573 0 0 0 7558 31655 39213 0 0 0 0 0 0 0 0 0 0 0 1565093 0.96261 0.97606 X 0 0 0 0 3682596 1067346 2615250 0 0 0 0 0 2033595 845883 1187712 0 0 0 0 3802962 Due to Controlled Affiliate 25812 Due to NYS OPWDD 473459 Reserve for Potential Laibilities 2787334 3286605 X 40680243 -3806 0 0 0 -3806 40684049 1811 0 1811 40685860 40355189 0 0 0 0 0 40355189 1811 0 1811 40357000 Schedule D, Part X, Line 2 Citizen's Options Unlimited, Inc. ("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 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 benefit. 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 Form 990 tax returns, as required, and all other applicable returns in jurisdictions when it is required. For the year ended December 31, 2018, there were no interest or penalties recorded or included in the consolidating statement of activities and changes in net assets. Citizens is subject to routine audits by taking authorities. Camp Casino Night 75671 59271 16400 0 1000 0 12144 5500 362 0 0 75671 59271 16400 0 1000 0 12144 5500 362 19006 -2606 0 0 0 0 0 0 0 1 0 Carolyn Ciatto- through Nov 2018 Senior Program Director 169072 0 1773 0 5611 0 0 0 23692 0 200148 0 0 0 Schedule J, Part I, Line 7 Citizens, Inc. paid bonus on this Form 990 Schedule J, Part II, (B)(ii). Payments were made pursuant to a board-approved bonus plan. Form 990, Part VI, Section A, Line 3 Management services are provided to Citizen's Options Unlimited, Inc ("Citizens, Inc") by NYSARC Inc., Nassau County Chapter ("AHRC Nassau")for which management fees of $2,141,216 were paid for year 2018. 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. It is reviewed with the Board President and provided to the Board of Directors prior to filing. Form 990, Part VI, Section B, Line 12c Citizens. Inc. monitors its conflict of interest policy. All Officers and Directors and key employees are required to submit signed disclosures statements indicating any activity or relationship that may be deemed a conflict of interest prior to commencement of employment or prior to appointment and to confirm their compliance annually in writing. Any statements with disclosures are reviewed by the organization's Board of Directors 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 officers and key employees, including but not limited to, those employees who provide management services to Citizens, Inc. The AHRC Nassau management company 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 practices. 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. 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 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 Nassau County AHRC Foundation c 85000 Fair market value MRCS V Inc k 83226 Net book value N/A