2024-04-04T15:08:42-05:00 2023-09-30 310800053 CLARK SCHAEFER HACKETT & CO 3505 COOLIDGE RD EAST LANSING MI 48823 990 2022-10-01 382433400 COMMUNITY LIVING OPTIONS COMM 2693436355 626 REED STREET KALAMAZOO MI 49001 FIORELLA SPALVIERI EXECUTIVE DIRECTOR 2693436355 2024-04-03 1 FIORELLA SPALVIERI 999009999 0 MARTIN T COMDEN P00278410 5173515508 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FIORELLA SPALVIERI 626 REED STREET KALAMAZOO MI 49001 8963511 0 X WWW.COMMUNITYLIVINGOPTIONS.ORG X 1982 MI TO PROVIDE A RANGE OF HIGH-QUALITY SUPPORT SERVICES TO PEOPLE IN NEED OF RESIDENTIAL CARE, IN-HOME ASSISTANCE OR SUPPORT. PROVIDING THESE SERVICES IN A MANNER THAT RESPECTS SELF-DIRECTION AND DIGNITY OF INDIVIDUALS. 9 9 228 9 0 0 21681 25965 8465165 8849404 33134 72006 45477 16136 8565457 8963511 0 0 0 0 6445383 6903941 0 0 0 1414434 1641775 7859817 8545716 705640 417795 6743663 7171521 835091 845154 5908572 6326367 TO PROVIDE SERVICE AND TRAINING TO ADULTS WITH DEVELOPMENTAL DISABILITIES AND CHRONIC MENTAL ILLNESS 0 0 5653535 6383164 COMMUNITY LIVING OPTIONS CURRENTLY OPERATES TEN SPECIALIZED RESIDENTIAL HOMES IN KALAMAZOO COUNTY FOR ADULTS DIAGNOSED WITH MENTAL ILLNESS AND/OR DEVELOPMENTAL DISABILITIES. HOMES IMPLEMENT SERVICES TO SUPPORT RECOVERY OR STABILIZATION OF SYMPTOMS, ADMINISTER MEDICATION, PROVIDE MEALS, AND STAFFING FOR RESIDENTS. 1103185 1944811 COMMUNITY LIVING OPTIONS PROVIDES COMMUNITY LIVING SUPPORTS (CLS) TO PEOPLE DIAGNOSED WITH MENTAL ILLNESS OR DEVELOPMENTAL DISABILITIES IN THEIR OWN HOMES OR APARTMENTS. THESE SUPPORTS ARE BASED UPON INDIVIDUAL'S NEEDS AND DESIRES IN LIVING SITES THEY RENT, LEASE, OR OWN. SUPPORT RANGES FROM 24 HOURS PER DAY TO A FEW HOURS PER WEEK. 506149 521429 COMMUNITY LIVING OPTIONS OPERATES A SKILL BUILDING ASSISTANCE PROGRAM CALLED THE ALCOT CENTER, LOCATED IN PORTAGE, MI, THAT SERVES ADULTS WITH A DEVELOPMENTAL OR PHYSICAL DISABILITY AND/OR A MENTAL ILLNESS. THE PURPOSE IS TO PROVIDE MEANINGFUL ACTIVITIES TO SUPPORT AND PROMOTE THOSE SERVED TO GREATER INDEPENDENCE IN THE FUTURE. 15665 15665 7262869 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 1 228 1 0 0 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 0 0 MI X MARK GERNAAT 2693436355 626 REED STREET KALAMAZOO MI 49001 ED WILSON PRESIDENT 1.00 X X 0 0 0 SUZANNE MCPEEK VICE PRESIDENT 1.00 X X 0 0 0 LOUISE KENNY SECRETARY/TREASURER 1.00 X X 0 0 0 DAWN PANTALEO BOARD MEMBER 1.00 X 0 0 0 DEBBIE DAWSON BOARD MEMBER 1.00 X 0 0 0 JOE WALLS BOARD MEMBER 1.00 X 0 0 0 MELISSA GILBERT BOARD MEMBER 1.00 X 0 0 0 RON RYAN BOARD MEMBER 1.00 X 0 0 0 TOREAN GREELEY BOARD MEMBER 1.00 X 0 0 0 FIORELLA SPALVIERI EXECUTIVE DIRECTOR 40.00 X 119527 0 4787 119527 0 4787 1 0 0 0 LIVING WAYS FOUNDATION 626 REED STREET KALAMAZOO MI 49001 PROGRAM SERVICES 502455 1 9631 16334 25965 RESIDENT SERVICES 623990 8849404 8849404 8849404 72006 72006 HOUSING MANAGEMENT 623990 6420 6420 BILLING COMMISSION REV 623990 6137 6137 ENDOWMENT REVENUE 623990 3108 3108 471 471 16136 8963511 8865069 0 72477 X 124314 105644 18670 5578610 4756684 821926 170295 132870 37425 584812 455356 129456 445910 381372 64538 65831 8652 57179 6971 6971 27950 27950 3109 2909 200 48992 2085 46907 7902 6739 1163 17152 17152 48287 48287 441600 359400 82200 250494 218577 31917 3633 3633 40227 23056 17171 UTILITIES 275100 221120 53980 FOOD 159482 157394 2088 PROGRAM SUPPLIES 104057 104057 MISCELLANEOUS 89589 15379 74210 51399 311575 -260176 8545716 7262869 1282847 0 1245461 2511585 3826592 3534351 1549959 1021890 112569 98246 353275 347826 9082 5449 6743663 7171521 835091 845154 835091 845154 X 5908572 6326367 5908572 6326367 6743663 7171521 417795 0 X X 0 1 X 1 0 X 16850 102982 971097 21681 25965 1138575 6324396 6925123 7505731 8510642 8865540 38131432 6341246 7028105 8476828 8532323 8891505 39270007 0 0 0 39270007 56419 67525 54485 33134 72006 283569 56419 67525 54485 33134 72006 283569 6397665 7095630 8531313 8565457 8963511 39553576 0.99280 0.99330 0.00720 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 167209 167209 0 15257 15257 0 170809 165360 5449 5449 X 8963511 0 8963511 0 8963511 8545716 0 8545716 0 8545716 PART X, LINE 2: PROFESSIONAL STANDARDS PRESCRIBE A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT SEPTEMBER 30, 2023 AND 2022. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES AS INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. AT SEPTEMBER 30, 2023, THE ORGANIZATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AND BY MANAGEMENT FOR COMPLETENESS AND CONSISTENCY WITH INTERNAL REPORTS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS ANNUALLY REVIEWS COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E BAD DEBT : PROGRAM SERVICE EXPENSES 30,037. MANAGEMENT AND GENERAL EXPENSES 263. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,300. EQUIPMENT LEASE: PROGRAM SERVICE EXPENSES 15,174. MANAGEMENT AND GENERAL EXPENSES 5,926. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,100. ADMIN ALLOCATION: PROGRAM SERVICE EXPENSES 266,364. MANAGEMENT AND GENERAL EXPENSES -266,365. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -1. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LIVING WAYS FOUNDATION 626 REED ST KALAMAZOO MI 49001 383119841 HOUSING MI LINE 7 N/A 0 MY OWN HOME 626 REED ST KALAMAZOO MI 49001 383017059 HOUSING MI LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 LIVING WAYS FOUNDATION K 502455 PER RENTAL AGREEMENTS LIVING WAYS FOUNDATION D 69638 LOAN GUARANTEE (MKT VAL) LIVING WAYS FOUNDATION D 113078 FUNDS HELD