2023-11-14T09:53:21-07:00 2022-12-31 990 2022-01-01 261520311 CITIZENS OPTIONS UNLIMITED INC CITI 5166261000 189 Wheatley Road Brookville NY 11545 Hallie Klein President 5166261000 2023-11-14 1 1 11 0 AAL2 X X 2022 2023-04-26 12:10:37Z Citizens Stanfort J Perry 189 Wheatley Road Brookville NY 11545 80679425 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. 9 9 1212 66 0 0 1514528 17391297 57040853 62918106 6965 66554 123989 294754 58686335 80670711 0 0 0 0 39912917 56488066 0 0 0 17919525 21276843 57832442 77764909 853893 2905802 35042595 32819557 31025558 25898012 4017037 6921545 Citizens supports people to live the life they choose through family and community engagement. 0 0 41397282 0 37285708 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. Citizens provided these services to 152 individuals and has a capacity to serve up to 167 individuals. 23749378 0 20654802 Residential Services - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of twenty houses in Nassau and Suffolk County, New York. The program serves approximately 121 individuals. 3205082 0 3112403 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. 2495129 0 924303 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. 1319027 0 687358 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. 472992 0 253532 Family Support- Waiver: service is Recreation and Respite services for developmentally disabled adults' evenings and weekends. 4287148 0 1865193 72638890 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 62 0 1 1212 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 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 Chukwuemeka D Nwana Direct Support Professional 40 0 X 210642 0 36002 Sally Anne Burgess Vice President Operations 35 0 X 187923 0 0 Donnette P Guerrier Direct Support Professional 40 0 X 173320 0 14543 Emmanuela E Audate Direct Support Professional 40 0 X 171985 0 13367 Maxime Myltidor Direct Support Professional 40 0 X 175739 0 2554 Eddy Lozier Direct Support Professional 40 0 X 166925 0 2952 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 (thru 10/31/2022) 1 0 X X 0 0 0 Ellen Moore Secretary (effective 05/25/2022) 2 0 X X 0 0 0 Rady Bruell Director 1 0 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 Edward Perlow DDS Director 1 0 X 0 0 0 Devon Rivera Director 1 0 X 0 0 0 Robert Molloy Director (thru 1/1/2022) 0 0 X 0 0 0 1086534 0 69418 105 0 1 0 NYSARC Inc Nassau County Chapter 189 Wheatley Rd Brookville NY 11545 Management Services 3580486 1 X 0 0 0 0 17261325 129972 0 17391297 Intermediate Care Facility 623000 37285708 37285708 0 0 Residential Services 623990 20654802 20654802 0 0 Self Direction 624190 3112403 3112403 0 0 Camp Loyaltown 713990 924303 924303 0 0 Crisis Respite 623990 687358 687358 0 0 253532 253532 0 0 62918106 66389 0 0 66389 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8879 0 8714 0 165 0 165 0 0 165 0 Other Revenue 900099 294754 0 0 294754 0 0 0 0 294754 80670711 62918106 0 361308 0 0 0 0 0 0 0 0 187923 187923 0 0 0 0 0 0 44878852 44726232 152620 0 1141671 1138311 3360 0 5609319 5592813 16506 0 4670301 4651723 18578 0 4109216 0 4109216 0 153344 0 153344 0 139951 0 139951 0 0 0 0 0 515 0 515 0 2944382 2726655 217727 0 2080222 2080222 3369656 3363577 6079 471532 471532 362621 362621 1740391 1740391 1145407 1087212 58195 Fees, licenses, permits 1855633 1605705 249928 0 Food for residents/volunteers 1121391 1121391 0 0 Participant Incidentals 764093 764093 0 0 Recruiting/staff development 772642 772642 0 0 245847 245847 0 0 77764909 72638890 5126019 0 11653699 8282620 0 0 9668325 10106211 0 0 0 0 378946 324682 8498445 3683976 4459933 4814469 38848 28840 0 0 0 8842844 9262735 35042595 32819557 6594546 7519993 7881858 16549154 18378019 31025558 25898012 X 3347036 6181064 670001 740481 4017037 6921545 35042595 32819557 2905802 -1294 0 0 0 0 X 0 1 X 1 1 1 X 263153 255730 2085003 1514528 17391297 21509711 263153 255730 2085003 1514528 17391297 21509711 0 21509711 31655 11526 3069 7244 66389 119883 0 5643 0 0 0 5643 0 0 0 123989 294754 418743 22053980 0.97532 0.958 X Schedule A, Part II, Line 10 Transportation services provided to affiliates 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 5938762 2013192 3925570 0 0 0 0 0 2559683 1670784 888899 0 0 0 0 4814469 Finance lease right-of-use assets 8901543 Due from Controlled affiliates 190114 Assets held for a sprecific purpose 171078 9262735 0 Finance lease liabilities 8851529 Reserve for potential liabilities 5099668 Due to NYS OPWDD 3152395 Due to non-controlled affiliates 1103349 Deferred compensation 171078 18378019 X 80668902 -1294 0 0 0 -1294 80670196 515 0 515 80670711 77764394 0 0 0 0 0 77764394 515 0 515 77764909 Schedule D, Part V, Line 4 An Endowment Fund was established for the maintenance of the grounds, lawns, shrubbery, flower beds, storage and irrigation (the "Landscaping Maintenance") 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, 2022, 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, 2022, Citizens was not subject to any examination by taxing authority. 0 0 0 0 0 0 0 1 0 Sally Anne Burgess Vice President Operations 180320 0 3000 0 4603 0 0 0 0 0 187923 0 0 0 Chukwuemeka D Nwana Direct Support Professional 144062 0 66521 0 59 0 5174 0 30828 0 246644 0 0 0 Donnette P Guerrier Direct Support Professional 140695 0 32604 0 21 0 4934 0 9609 0 187863 0 0 0 Emmanuela E Audate Direct Support Professional 119614 0 52354 0 17 0 3649 0 9718 0 185352 0 0 0 Maxime Myltidor Direct Support Professional 136905 0 38820 0 14 0 2554 0 0 0 178293 0 0 0 Eddy Lozier Direct Support Professional 118653 0 48272 0 0 0 2952 0 0 0 169877 0 0 0 Schedule J, Part I, Line 7 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. Schedule J, Part II During the year ended December 31, 2022, Citizens received $9,379,467 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 be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $9,379,467 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 $3,580,486 were paid for the year 2022. Management services included abut 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 ("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 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 VII, Section A, Line 1a During the year ended December 31, 2022, Citizens, Inc. received $9,379,467 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 were to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $9,379,467 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7,10. Additionally, on March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was enacted. The CARES Act, among other things, appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program (PPP) loans that are forgivable in certain situations to promote continued employment. On May 26, 2021, Citizens Options received funds of $7,881,858 from the SBA PPP. In July 2022 Citizens Options received full forgiveness in the amount of $7,881,858 of its PPP loan from their lender and the SBA. The application for these PPP loan funds required Citizens, Inc. to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of Citizens Options. This certification further required Citizens, Inc. to take into account its current business activity and ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The receipt of these funds, and the forgiveness of the loan attendant to these funds, is dependent on Citizens, Inc. having initially qualified for the loan and qualifying for the forgiveness of such loan based on its future adherence to the forgiveness criteria. The forgiveness of this loan has been included in forgiveness of debt on the accompanying consolidating statement of activities. Finally, the salary expense for the VP Operations is allocated partially to another agency, BCCS, as she provides oversight to the Intermediate Care Facilities program within that agency. Form 990, Part VIII, Line 1h During the year ended December 31, 2022, Citizens, Inc. received $9,379,467 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 intended to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $9,379,467 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7,10. Additionally, on March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was enacted. The CARES Act, among other things, appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program (PPP) loans that are forgivable in certain situations to promote continued employment. On May 26, 2021, Citizens Options received $7,881,858 from the SBA PPP. In July 2022 Citizens, Inc. received full forgiveness in the amount of $7,881,858 of its PPP loan from their lender and the SBA. The application for these PPP loan funds required Citizens Options to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of Citizens, Inc. This certification further required Citizens, Inc. to take into account its current business activity and ability to access other sources of liquidity sufficient to support ongoing operations. The receipt of these funds, and the forgiveness of the loan attendant to these funds, is dependent on Citizens Options having initially qualified for the loan and qualifying for the forgiveness of such loan based on its future adherence to the forgiveness criteria. The forgiveness of this loan has been included in government grants (contributions) in the accompanying consolidating statement of activities. 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 1 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 MRCS V Inc d 190114 Actual MRCS V Inc k 147386 Net Book Value