Nonprofit · EIN 38-2433400
COMMUNITY LIVING OPTIONS
Tax-exempt · KALAMAZOO, MI 49001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $8,715,934 | $8,454,316 | $261,618 | $7,431,181 | $781,745 | $6,649,436 |
| September 30, 2024 | 990 | $8,765,383 | $8,936,487 | -$171,104 | $7,085,597 | $930,334 | $6,155,263 |
| September 30, 2023 | 990 | $8,963,511 | $8,545,716 | $417,795 | $7,171,521 | $845,154 | $6,326,367 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $41,403
- of which government grants
- $1,480
- Program service revenue
- $8,500,369
- Investment income
- $161,842
- Other revenue
- $12,320
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $246,128
- Other salaries and wages
- $5,485,329
- Salaries, compensation and benefits (total)
- $6,912,065
- Professional fundraising fees
- $0
- Legal fees
- $168
- Accounting fees
- $41,200
- Occupancy
- $659,168
- Travel
- $235,549
- Depreciation
- $3,269
- Program services (functional)
- $7,120,041
- Management and general (functional)
- $1,334,275
Balance sheet and other
- Total assets, start of year
- $7,085,597
- Total assets, end of year
- $7,431,181
- Total liabilities, end of year
- $781,745
- Net assets, end of year
- $6,649,436
- Net assets without donor restrictions
- $6,649,436
- Gross receipts
- $8,715,934
- Employees
- 200
- Volunteers
- 9
- Year formed
- 1982
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mohamadou Diallo | Direct Care Worker Highest-paid employee | 1 | $132,087 | $8,192 |
| Fiorella Spalvieri | Executive Director Officer | 40 | $124,014 | $15,495 |
| Mark Gernaat | Finance Director Officer | 40 | $89,522 | $13,319 |
| Casey Blair | Board Member Trustee or director | 1 | $0 | $0 |
| Debbie Dawson | Board Member Trustee or director | 1 | $0 | $0 |
| Melissa Gilbert | President Trustee or director, Officer | 1 | $0 | $0 |
| Torean Greeley | Board Member Trustee or director | 1 | $0 | $0 |
| Suzanne McPeek | Secretary/Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Ron Ryan | Board Member Trustee or director | 1 | $0 | $0 |
| Bonnie Sexton | Board Member Trustee or director | 1 | $0 | $0 |
| Joe Walls | Vice-President Trustee or director, Officer | 1 | $0 | $0 |
| Ed Wilson | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FIORELLA SPALVIERI | EXECUTIVE DIRECTOR Officer | 40 | $122,560 | $6,470 |
| MELISSA GILBERT | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOE WALLS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SUZANNE MCPEEK | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ED WILSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LOUISE KENNY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BONNIE SEXTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DEBBIE DAWSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON RYAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TOREAN GREELEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CASEY BLAIR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FIORELLA SPALVIERI | EXECUTIVE DIRECTOR Officer | 40 | $119,527 | $4,787 |
| ED WILSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SUZANNE MCPEEK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LOUISE KENNY | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAWN PANTALEO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DEBBIE DAWSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOE WALLS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MELISSA GILBERT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RON RYAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TOREAN GREELEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 626 REED AVE, KALAMAZOO, MI 49001-2971
- Principal officer (990 for 2024)
- Fiorella Spalvieri, 626 Reed St, Kalamazoo, MI 49001
- Signed the 990
- Fiorella Spalvieri, Executive Director
- Phone
- (269) 343-6355
- Return prepared by
- YEO & YEO PC
Mission
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.
Program accomplishments
- 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.Expenses $5,889,833 · revenue $6,494,103
- 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 rnages from 24 hours per day to a few hours per week.Expenses $747,467 · revenue $1,260,898
- 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.Expenses $482,741 · revenue $679,728
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-2433400
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F34Z)
- Assets (IRS master file)
- $7,431,181
- Income (IRS master file)
- $8,715,934
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $8,715,934 | $8,454,316 | $7,431,181 | IRS |
| 990 | September 2024 | $8,765,383 | $8,936,487 | $7,085,597 | XML |
| 990 | September 2023 | $8,963,511 | $8,545,716 | $7,171,521 | XML |
| 990 | September 2022 | $8,565,457 | $7,859,817 | $6,743,663 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2433400).
Questions about COMMUNITY LIVING OPTIONS
- What is the EIN of COMMUNITY LIVING OPTIONS?
- The employer identification number (EIN) of COMMUNITY LIVING OPTIONS is 38-2433400.
- Is COMMUNITY LIVING OPTIONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to COMMUNITY LIVING OPTIONS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY LIVING OPTIONS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMUNITY LIVING OPTIONS due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY LIVING OPTIONS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of COMMUNITY LIVING OPTIONS?
- The 990 for the year ended September 30, 2025 names Fiorella Spalvieri.
- Who are the officers and directors of COMMUNITY LIVING OPTIONS?
- The 990 for the year ended September 30, 2025 lists 12 people; 3 received compensation from the organization, the highest $132,087 (Mohamadou Diallo, Direct Care Worker).
- How much revenue does COMMUNITY LIVING OPTIONS have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $8,715,934, expenses of $8,454,316 and total assets of $7,431,181 at year end.
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- DOUGLASS COMMUNITY ASSOCIATION EIN 38-1359200 · last filed 990 for 2025
- PREVENTION WORKS INC EIN 38-3264831 · last filed 990 for 2025
- RECOVERY INSTITUTE OF SOUTHWEST MICHIGAN INC EIN 45-0546528 · last filed 990 for 2025
- REACH SOBER LIVING INC EIN 83-4517434 · last filed 990 for 2025
- COMMUNITY OUTREACH AND PREVENTION NETWORK EIN 81-3553375 · last filed 990 for 2025
- SHEPHERDS HEART INC EIN 27-4468269 · last filed 990 for 2025
- ALANO CLUB OF KALAMAZOO INC EIN 38-1870049 · last filed 990-EZ for 2024
All nonprofits in KALAMAZOO · Michigan · Mental health and crisis intervention