Citizens Options Unlimited Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Citizens Options Unlimited, Inc ("Citizens, Inc.") provides individual residential alternative services ("IRA"), residential respite services, intermediate care facility services ("ICF") and Self Direction services for individuals with intellectual and other developmental disabilities. Additionally, Citizens, Inc. operates Camp Loyaltown in Hunter, New York, a respite program providing services to developmentally disabled children and adults.
- Income
- $80.8 million
- Spending
- $76.6 million
- Spent on programs
- 93%
- Reserves
- 0.1 months of spending
- Largest source of income
- fees for its services, 95%
- Employees
- 1,392
- Volunteers
- 78
- Highest pay
- $219,041, assistant house manager
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 51 out of 100.
Reserves
4 of 35Spendable reserves would cover 0.1 months of spending.
Debt
2 of 20It owes 82% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 95 out of 100.
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (6)
- $36.8 million spent. 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.
- $24.1 million spent. 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.
- $5.1 million spent. 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.
- $3.5 million spent. Camp Loyaltown - Camp Loyaltown in Hunter, New York, is a respite program providing services to developmentally disabled children and adults.
- $1.4 million spent. Crisis Respite Services- 6 bed capacity, currently has 3 respite beds which provide 24-hour staffing for overnight and extended stay visits for persons living at home.
- $293,800 spent. Family Support- Waiver: service is Recreation and Respite services for developmentally disabled adults' evenings and weekends.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.