Charity Impact Media

Home › Unclassified

Citizens Options Unlimited

Also known as Citizens

Brookville, NY · EIN 26-1520311 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

Citizens Options Unlimited reported $80.8 million in revenue and $76.6 million in expenses for calendar year 2024. Of every $100 it spent, $92.86 went to program services, $7.08 to management and general costs and $0.06 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 94.7% of the total. The highest compensation it reported for one person was $219,041 (Assistant House Manager). 46 people received more than $100,000 in reportable compensation. Revenue rose 60% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $77M

For context, the median across 2,433 covered unclassified charities: $88.27 programs, $11.68 management, $0.05 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $81M

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 2,433 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
92.9%86.7%
Management & general
Part IX 25(C) ÷ 25(A)
7.1%11.5%
Fundraising
Part IX 25(D) ÷ 25(A)
0.1%0.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.01$0.01
Contributions & grants share of revenue
Part VIII 1h ÷ 12
4.9%29.9%
Government grants share of revenue
Part VIII 1e ÷ 12
2.9%3.8%
Program service revenue share
Part VIII 2g ÷ 12
94.7%58.9%
Highest reported compensation
Part VII-A, columns D–F
$219,041$301,601
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
0.29%1.38%
People paid over $100,000
Part VII, line 2
466
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
1.16.8
Independent voting board members
Part VI 1a–1b
8 of 8100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$37M expenses · 51.8% of program spending · revenue $38M

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. As of December 31, 2024, the ICF program consisted of three locations with capacity to serve up to 138 individuals. For the year ended December 31, 2024, Citizens, Inc. provided ICF services to an average of 140 individuals

$24M expenses · 33.9% of program spending · revenue $27M

Individual residential alternatives services ("IRA") - Citizens, Inc. provides residential services for individuals with intellectual and developmental disabilities. The residential program consists of 24 houses in Nassau and Suffolk counties. As of December 31, 2024, the IRA program consisted of 24 locations with capacity to serve up to 152 individuals. For the year ended December 31, 2024, Citizens, Inc. provided IRA services to an average of 141 individuals

$5.1M expenses · 7.2% of program spending · revenue $5.5M

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

$5.1M all other programs (line 4d)

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
Assistant House Manager
Highest compensated employee, 40 hrs/week
$181,438$0$37,603$219,041
Vice President of Operations
Key employee, 35 hrs/week
$212,222$0$6,129$218,351
Director
Highest compensated employee, 35 hrs/week
$166,708$0$36,497$203,205
Licensed Practical Nurse
Highest compensated employee, 40 hrs/week
$157,974$0$35,671$193,645
Direct Support Professional
Highest compensated employee, 40 hrs/week
$186,827$0$4,193$191,020
Director
Highest compensated employee, 35 hrs/week
$172,196$0$17,264$189,460

46 people received more than $100,000 in reportable compensation from Citizens Options Unlimited (Part VII, line 2). Compensation of current officers, directors and key employees totaled $218K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$25M$50M$75M$100M201920202021202220232024$81M$77M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$81M$77M92.9%$6.7M$219,041
2023 ⓘ$71M$75M92.6%$2.6M$213,867
2022 ⓘ$81M$78M93.4%$6.9M$246,644
2021 ⓘ$59M$58M94.3%$4.0M$223,644
2020 ⓘ$56M$61M94.2%$3.2M$225,030
2019 ⓘ$51M$50M93.5%$8.2M$205,953

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b8 · 8 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aNo
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 51,392
  • Volunteers Part I, line 678

Largest outside contractors

2024 · Form 990, Part VII, Section B · businesses only
NYSARC Inc Nassau County Chapter
Management Services
$4,569,541

Individuals listed as contractors are left out. 3 contractors were paid more than $100,000 in all.

Private foundation grants it received

2 private foundations reported grants to Citizens Options Unlimited totaling $309 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Citizens Options Unlimited's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Citizens Options Unlimited, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All unclassified charities · Largest charities in New York

Questions people ask

How much of Citizens Options Unlimited's spending goes to programs?

In calendar year 2024, Citizens Options Unlimited reported that 92.9% of its $76.6 million in expenses went to program services, 7.1% to management and general and 0.1% to fundraising (Form 990, Part IX).

How much does Citizens Options Unlimited pay its top executive?

The largest total compensation Citizens Options Unlimited reported for one person in calendar year 2024 was $219,041, for the role of Assistant House Manager (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Citizens Options Unlimited get its money?

Of $80.8 million in revenue in calendar year 2024, 4.9% came from contributions and grants (including 2.9% from government grants) and 94.7% from program service revenue (Form 990, Part VIII).

Is Citizens Options Unlimited a registered charity?

The IRS lists EIN 26-1520311 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202523169349304502 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202403199349307560 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202323189349303482 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202203139349304000 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202103199349312005 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202013159349301796 · read the filing

All filings for EIN 26-1520311: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.