2025-05-09T11:10:29-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC ONE CORPORATE DRIVE SUITE 725 SHELTON CT 064846241 990 2023-07-01 060950218 FRIENDS OF LIBERATION PROGRAMS INC FRIE 2038512077 339 WEST AVENUE BRIDGEPORT CT 06604 JOHN HAMILTON PRESIDENT & CEO 2038512077 2025-05-09 1 1 GARRETT M HIGGINS P00543209 2039293535 2025-05-05 2023 2025-03-06 01:10:19Z JOHN HAMILTON 339 WEST AVENUE BRIDGEPORT CT 06604 423180 0 X WWW.LIBERATIONPROGRAMS.ORG X 1975 CT THE ORGANIZATION PROVIDES FACILITIES FOR PROGRAMS WHICH PROVIDE TREATMENT AND PREVENTION OF SUBSTANCE USE. 2 2 0 2 0 0 0 0 423180 423180 0 0 0 0 423180 423180 0 0 0 0 0 0 0 0 0 291060 288050 291060 288050 132120 135130 8465429 8519980 2394922 2314343 6070507 6205637 THE ORGANIZATION PROVIDES FACILITIES FOR PROGRAMS WHICH PROVIDE TREATMENT AND PREVENTION OF SUBSTANCE USE. 0 0 0 0 0 THE ORGANIZATION PROVIDES FACILITIES FOR PROGRAMS WHICH OFFER TREATMENT AND PREVENTION PROGRAMS FOR INDIVIDUALS AND THEIR FAMILIES IMPACTED BY SUBSTANCE USE. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X JUDITH MARTINO 2038512077 339 WEST AVENUE BRIDGEPORT CT 06604 KWAME MOSES CHAIR 2.00 1.00 X X 0 0 0 ALLISON MILNE BOARD MEMBER 2.00 1.00 X 0 0 0 JOHN HAMILTON PRESIDENT & CEO 0.50 40.00 X 0 303509 7778 CHRISTOPHER WHITNEY CFO 0.50 40.00 X 0 156814 59156 0 460323 66934 0 0 1 0 0 RENTAL INCOME 531120 423180 423180 423180 423180 423180 0 0 119462 168588 288050 61100 60890 4674749 4910929 5833 5833 5168308 1625980 3707335 3542328 16412 0 8465429 8519980 2394922 2314343 2394922 2314343 X 6070507 6205637 0 0 6070507 6205637 8465429 8519980 135130 0 X 0 1 X 0 0 438428 438428 4729880 1625980 3103900 3542328 X 21036633 20655453 20655453 381180 42000 42000 423180 20729859 20483809 20483809 246050 42000 42000 288050 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE INCOME TAX TOPIC OF THE FASB ASC. THE ORGANIZATION FILES FEDERAL AND STATE OF CONNECTICUT INCOME TAX RETURNS, WHICH REPRESENT THE MAJOR TAX JURISDICTIONS OF THE ORGANIZATION. FEDERAL AND STATE TAX YEARS 2021 THROUGH 2022 REMAIN OPEN FOR AUDIT UNDER THE VARIOUS STATUTES OF LIMITATIONS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED ENTITIES 20,655,453. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS FROM CONSOLIDATED FINANCIAL STATEMENTS 42,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITIES 20,483,809. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS FROM CONSOLIDATED FINANCIAL STATEMENTS 42,000. 0 0 0 JOHN HAMILTON PRESIDENT & CEO 0 249870 0 25000 0 28639 0 7212 0 566 0 311287 0 0 CHRISTOPHER WHITNEY CFO 0 140782 0 15000 0 1032 0 4500 0 54656 0 215970 0 0 PART I, LINE 3 THE ORGANIZATION PARTICIPATES IN SALARY SURVEYS WITH THE CT COMMUNITY NONPROFIT ALLIANCE TO DETERMINE PROPER SALARY LEVELS COMPENSATION AMOUNTS FOR OFFICERS AND/OR KEY EMPLOYEES ARE APPROVED AS A PART OF THE ANNUAL BUDGET PROCESS. THE COMPENSATION FOR THE CEO WAS ESTABLISHED AS PART OF THE RECRUITMENT SEARCH FOR THE CEO WHICH IS DONE BY AN OUTSIDE AGENCY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, A COPY IS REVIEWED BY MANAGEMENT AND WHEN IT IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR REVIEW. ONCE THE BOARD HAS REVIEWED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VII, LINES 12, 13, AND 14: THE ORGANIZATION FOLLOWS THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY OF ITS PARENT ORGANIZATION, LIBERATION PROGRAMS, INC. LIBERATION PROGRAMS INC 339 WEST AVENUE BRIDGEPORT CT 06604 060867006 TREATMENT AND PREVENTION PROGRAMS FOR ALCOHOL AND SUBSTANCE USE CT 501(C)(3) LINE 7 N/A 0 LMG INVESTMENTS INC 339 WEST AVENUE BRIDGEPORT CT 06604 060935030 CHARITABLE GRANTS FOR TREATMENT OF SUBSTANCE USE CT 501(C)(3) LINE 7 LIBERATION PROGRAMS INC 0 ELMCREST TERRACE LIMITED PARTNERSHIP 4 ELMCREST TERRACE NORWALK CT 06850 900779372 AFFORDABLE HOUSING CT ELMCREST TERRACE SUPPORTIVE HOUSING LLC RELATED 0 0 ELMCREST TERRACE SUPPORTIVE HOUSING LLC 339 WEST AVENUE BRIDGEPORT CT 06604 454017194 INVESTMENT IN AFFORDABLE HOUSING CT LIBERATION PROGRAMS INC C 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0