2017-09-25T10:36:52-05:00 2016-12-31 390859910 Baker Tilly Virchow Krause LLP 125 Baylis Road Suite 300 Melville NY 11747 990 2016-01-01 112612035 OPTIONS FOR COMMUNITY LIVING INC OPTI 6313619020 202 EAST MAIN STREET SMITHTOWN NY 11787 Yolanda Robano-Gross EXECUTIVE DIRECTOR 6313619020 2017-09-06 1 Ellen M Labita CPA P00140777 6317527400 X 148.75.180.72 2017-09-06 07:58:57 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B61FA1639B1C05FB95829B38B50E43F553865046 2016 2021-01-29 14:40:06Z Yolanda Robano-Gross 202 EAST MAIN STREET SMITHTOWN NY 11787 18872719 0 X http://WWW.OPTIONSCL.ORG X 1982 NY TO PROVIDE ASSISTANCE & HOUSING FOR PERSONS WITH MENTAL ILLNESS, HIV/AIDS, & OTHER CHRONIC ILLNESS. 9 9 275 5 0 0 3797177 711018 14956912 15919724 92512 106294 144643 143768 18991244 16880804 0 0 0 0 9215205 10299487 0 0 26296 5880268 6394214 15095473 16693701 3895771 187103 38505240 39683054 8821135 9689676 29684105 29993378 X OPTIONS FOR COMMUNITY LIVING, INC. ("OPTIONS") WAS INCORPORATED UNDER NEW YORK STATE LAW FOR THE PURPOSE OF PROVIDING RESIDENTIAL AND SUPPORT SERVICES TO PEOPLE WITH SPECIAL NEEDS THROUGH CASE MANAGEMENT. OPTIONS ASSURES THAT FAMILIES AND INDIVIDUALS ARE OFFERED THE COMMUNITY RESOURCES ESSENTIAL TO INDEPENDENT LIVING AND SELF-SUFFICIENCY. OPTIONS IS A MULTIFACETED AGENCY, WITH PROGRAMS SERVING ADULTS DISABLED BY MENTAL ILLNESS, INDIVIDUALS AND FAMILIES WITH HIV/AIDS AND OTHER CHRONIC ILLNESS. OPTIONS' PRIMARY SOURCES OF FUNDING ARE FEES PAID BY CONTRACTS WITH THE NEW YORK STATE OFFICE OF MENTAL HEALTH AND MEDICAID. 0 0 7854946 8831047 MENTAL HEALTH RESIDENTIAL SERVICES. Under the auspices of the New York State Office of Mental Health, Options provides transitional and permanent housing with rehabilitative services to individuals with psychiatric disabilities. The program has the capacity to serve more than 460 adults at five group homes, a five-unit Apartment treatment site, and more than 100 homes scattered across Nassau and Suffolk Counties. 3322683 4358799 ATC ("ACCESS TO CARE")- CARE COORDINATION. Care management services for Medicaid eligible adults and children with complex medical, behavioral, and long term care needs. An Options' "care coordinator" oversees and provides access to all of the services an individual needs to assure that they receive everything necessary to stay healthy, out of the emergency room and out of the hospital. The ATC Care Coordination Program assists more than 1,000 Long Islanders annually. 2498540 1738521 ATC - RESIDENTIAL SERVICES - Provides housing and housing services for people living with HIV/AIDS. Options operates 69 units of long-term affordable supportive housing for individuals and families with low incomes, living with HIV/AIDS and are homeless or inappropriately housed. Tenants pay an affordable rent based on income. Supportive services ensure access to care, safety, stability and wellbeing. Supportive housing is one of the most successful (and cost-effective) interventions ever devised to end homelessness among the most vulnerable populations. 1010334 991357 RENTAL VOUCHERS ($978,103). THRIFT SHOP ($32,231) 1010334 991357 14686503 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 1 91 0 1 275 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X OPTIONS FOR COMMUNITY LIVING INC 6313619020 202 E MAIN STREET smithtown NY 11787 JODY BURKE MSW PRESIDENT 0.30 1.50 X X 0 0 0 RICHARD OEHMLER VICE PRESIDENT 0.30 1.50 X X 0 0 0 JOANNE SHAPIRO SECRETARY 0.30 1.50 X X 0 0 0 MATTHEW ARMANDI CPA TREASURER 0.30 1.50 X X 0 0 0 MARIE MASON DIRECTOR 0.30 1.50 X 0 0 0 MICHAEL MCCLAIN DIRECTOR 0.30 1.50 X 0 0 0 JUDY SIMONCIC ESQ DIRECTOR 0.30 1.50 X 0 0 0 ALAN TILLINGHAST DIRECTOR 0.30 1.50 X 0 0 0 TAMIKA S MENDOZA dIRECTOR as of 10/2016 0.30 1.50 X 0 0 0 Yolanda Robano-Gross LMSW MHA Executive Director 35.00 1.50 X 208958 0 8840 KAREN SCHWARTZ CONTROLLER 35.00 0.00 X 126125 0 39006 GEORGIA KUHEN PROGRAM DIRECTOR 35.00 0.00 X 132210 0 26995 ALLISON COVINO PROGRAM DIRECTOR 35.00 0.00 X 122230 0 26760 589523 0 101601 4 0 1 0 baker tilly virchow krause llp PO Box 7398 MADISON WI 537077398 accounting 121050 ASG & C INC 318 MIDDLE COUNTRY ROAD RIDGE NY 11961 construction 113095 2 7758 615135 88125 711018 COMMUNITY RESIDENCE-MH 623990 8831047 8831047 ATC - Care coordination 623990 4358799 4358799 ATC - Residential services 623990 1738521 1738521 MAIN STREAM RENT VOUCHERS 532000 967844 967844 THRIFT SHOP 453310 23513 23513 15919724 112924 112924 1985285 1991915 -6630 -6630 -6630 MANAGEMENT FEES 900099 143476 143476 MISCELLANEOUS INCOME 900099 292 292 143768 16880804 16063492 0 106294 382929 382929 7513966 6548224 944559 21183 231329 160587 68766 1976 1572621 1384091 187657 873 598642 504353 92600 1689 18803 17394 1409 96001 80267 15468 266 377964 332725 45222 17 432998 363935 68937 126 1164890 1145618 19266 6 188356 183542 4784 30 1223625 1175070 48555 209161 188529 20573 59 RENTAL ASSIST & RELATED 1301298 1301298 MAINTENANCE & REPAIRS 538675 512046 26629 MINOR EQU,SUPPLIES,FOOD 490402 487427 2975 MONEY MGMNT - CLIENTS 147159 147159 204882 154238 50573 71 16693701 14686503 1980902 26296 X 978741 1920168 1686942 2189840 1975954 1992463 155677 185893 40663296 12337416 28832449 28325880 4086636 4295809 788841 773001 38505240 39683054 1203540 1154344 4157185 3935559 3460410 4599773 8821135 9689676 X 29615017 29970203 69088 23175 29684105 29993378 38505240 39683054 187103 122170 0 X 0 1 X 1 1 1 X 1814701 1651513 1386457 3797177 711018 9360866 12617105 13206189 13796041 14956912 15919724 70495971 14431806 14857702 15182498 18754089 16630742 79856837 0 0 0 79856837 98695 81242 93839 105707 112924 492407 98695 81242 93839 105707 112924 492407 120328 128342 152236 144643 143768 689317 14650829 15067286 15428573 19004439 16887434 81038561 0.98540 0.98570 0.00610 0.00580 X Schedule A, Part III, Line 12, Explanation of Other Income: MISCELLANEOUS INCOME - 2012 Amount: $ 490. 2013 Amount: $ 2,423. 2014 Amount: $ 25,508. 2015 Amount: $ 13,971. 2016 Amount: $ 292. MANAGEMENT FEES - 2012 Amount: $ 119,838. 2013 Amount: $ 125,919. 2014 Amount: $ 126,728. 2015 Amount: $ 130,672. 2016 Amount: $ 143,476. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8923787 8923787 30075133 10907807 19167326 137004 78210 58794 1527372 1351399 175973 28325880 DUE TO GOVERNMENTAL AGENCIES 925788 Deferred income 564422 OTHER CURRENT LIABILITIES 325815 ADVANCE FROM NEW YORK STATE 2672522 SECURITY DEPOSITS HELD IN TRUST 67326 OTHER LIABILITIES 43900 4599773 X 17002974 122170 122170 16880804 0 16880804 16693701 0 16693701 0 16693701 Part X, Line 2: MANAGEMENT HAS EVALUATED OPTIONS' TAX POSITIONS AND CONCLUDED THAT OPTIONS HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ASC 740. X X X 0 0 0 0 0 0 0 0 0 Yolanda Robano-Gross LMSW MHA Executive Director 208958 0 0 0 0 0 7700 0 1140 0 217798 0 0 0 KAREN SCHWARTZ CONTROLLER 126125 0 0 0 0 0 13360 0 25646 0 165131 0 0 0 GEORGIA KUHEN PROGRAM DIRECTOR 132210 0 0 0 0 0 13498 0 13497 0 159205 0 0 0 Part I, Line 3 THE AUDIT/FINANCE COMMITTEE REVIEWS COMPENSATION. A COMPENSATION REPORT OF NON-PROFIT AGENCIES WAS REVIEWED TO IDENTIFY MEDIAN SALARIES OF CEO/EXECUTIVE DIRECTOR SALARIES IN SIMILAR TYPE AND SIZE AGENCIES IN NEW YORK. SALARIES OF CEO/EXECUTIVE DIRECTOR OF SIMILAR TYPE AND SIZE IN THE LOCAL AREA AND OTHER QUANTITATIVE AND QUALITATIVE FACTORS WERE ALSO ANALYZED TO DETERMINE THE REASONABLENESS OF THE EXECUTIVE DIRECTOR SALARY. THE DECISION MADE BY THE COMMITTEE WAS DISCUSSED AND APPROVED BY THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Section B, line 11b THE FORM 990 IS PROVIDED TO THE BOARD TREASURER TO READ AND PROVIDE COMMENTS, WHERE NECESSARY. THE 990 IS REVIEWED INTERNALLY BY THE CONTROLLER AND EXECUTIVE DIRECTOR AND EXTERNALLY BY OUR INDEPENDENT AUDITORS BEFORE FILING. Form 990, Part VI, Section B, line 12c THE CONFLICT OF INTEREST POLICY AND THE CODE OF ETHICS ARE REVIEWED AND SIGNED BY MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY. THE CONFLICT OF INTEREST AND CODE OF ETHICS ARE ALSO REVIEWED AND SIGNED BY STAFF UPON HIRE AND ANNUALLY AT THE TIME OF THE PERFORMANCE REVIEW. Form 990, Part VI, Section B, line 15 15A)THE AUDIT/FINANCE COMMITTEE REVIEWS COMPENSATION. A COMPENSATION REPORT OF NON-PROFIT AGENCIES WAS REVIEWED TO IDENTIFY MEDIAN SALARIES OF CEO/EXECUTIVE DIRECTOR SALARIES IN SIMILAR TYPE AND SIZE AGENCIES IN NEW YORK. SALARIES OF CEO/EXECUTIVE DIRECTOR OF SIMILAR TYPE AND SIZE IN THE LOCAL AREA AND OTHER QUANTITATIVE AND QUALITATIVE FACTORS WERE ALSO ANALYZED TO DETERMINE THE REASONABLENESS OF THE EXECUTIVE DIRECTOR SALARY. THE DECISION MADE BY THE COMMITTEE WAS DISCUSSED AND APPROVED BY THE FULL BOARD OF DIRECTORS. 15B.)THE PROCEDURE DETERMINED ABOVE WAS ALSO USED FOR DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part X, COLUMN A, LINES 15 AND 23: In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-03, Simplifying the Presentation of Debt Issuance Costs. The guidance requires that debt issuance costs related to a recognized debt liability be reported on the statements of financial position as a direct deduction from the carrying amount of that debt liability. The guidance is effective for fiscal years and interim periods beginning after December 15, 2015, and is required to be applied retrospectively. Management has adopted ASU 2015-03 and has reclassified debt issuance costs related to existing debt liabilities from assets to liabilities on the statements of financial position, and the related amortization expense to interest expense on the statement of activities and change in net assets. The tax return reflects this reclassification. OCL PROPERTIES INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113265927 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES II INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113317612 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES III EAST INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113368464 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES III WEST INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113368465 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES IV INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113413120 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES V INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113470463 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES VI INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113534602 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES VII INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113592171 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES VIII INC 202 EAST MAIN STREET SMITHTOWN NY 11787 651177555 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES IX INC 202 EAST MAIN STREET SMITHTOWN NY 11787 542144418 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES X INC 202 EAST MAIN STREET SMITHTOWN NY 11787 593834344 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 7 NOT APPLICABLE 0 OCL PROPERTIES XI INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113799182 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES XII INC 202 EAST MAIN STREET SMITHTOWN NY 11787 113799179 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES XIII INC 202 EAST MAIN STREET SMITHTOWN NY 11787 134368171 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 10 NOT APPLICABLE 0 OCL PROPERTIES XIV INC 202 EAST MAIN STREET SMITHTOWN NY 11787 300537992 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 7 NOT APPLICABLE 0 OCL PROPERTIES XV INC 202 EAST MAIN STREET SMITHTOWN NY 11787 455408337 TO PROVIDE HOUSING FOR PERSONS WITH CHRONIC MENTAL ILLNESS. NY 501(c)(3) Line 7 NOT APPLICABLE 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0