2024-11-13T11:09:51-06:00 2024-06-30 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2023-07-01 310918497 INDEPENDENT LIVING OPTIONS INC INDE 5132412600 2368 VICTORY PARKWAY 501 CINCINNATI OH 45206 ROB FESTENSTEIN EXECUTIVE DIRECTOR 5132412600 2024-11-11 1 0 STEPHANIE ALLGEYER P00761973 8593313300 2024-11-11 2023 2024-10-15 13:58:12Z INDEPENDENCE ALLIANCE ROB FESTENSTEIN 2368 VICTORY PARKWAY 501 CINCINNATI OH 45206 2044932 0 X INDEPENDENCEALLIANCE.ORG X 1977 OH EMPOWERING PEOPLE WITH DISABILITIES TO LIVE INDEPENDENT LIVES IN THE COMMUNITY. 13 13 14 15 0 0 2177503 1851447 0 0 -218493 45665 21587 58911 1980597 1956023 1332234 1083023 0 0 767321 742385 0 0 13353 244029 331003 2343584 2156411 -362987 -200388 1727539 1661283 330526 306454 1397013 1354829 EMPOWERING PEOPLE WITH DISABILITIES TO LIVE INDEPENDENT LIVES IN THE COMMUNITY. 0 0 964991 49368 SELF HELP PROGRAM PROVIDING INFORMATION, REFERRAL, ADVOCACY AND COUNSELING TO APPROX. 443 CONSUMERS WITH DISABILITIES IN THE GREATER CINCINNATI AND NORTHERN KENTUCKY AREA. 1083023 1083023 RENTAL ASSISTANCE FOR HOMELESS PERSONS WITH DISABILITIES AND SUPPORTIVE HOUSING FOR INDIVIDUALS WITH DISABILITIES. 2048014 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 4 0 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH KY X X ROB FESTENSTEIN 5132412600 2368 VICTORY PARKWAY 501 CINCINNATI OH 45206 NEIL KELLY PRESIDENT 2.00 X X 0 0 0 RICK TAYLOR VICE PRESIDENT 2.00 X X 0 0 0 CLAIR BOYLE SECRETARY 2.00 X X 0 0 0 ALEN AMINI TREASURER 2.00 X X 0 0 0 BETSY MANN BOARD MEMBER 2.00 X 0 0 0 CAROLYN O'BRYANT BOARD MEMBER 2.00 X 0 0 0 MEREDITH WHITEHEAD BOARD MEMBER 2.00 X 0 0 0 KARON MALLORY BOARD MEMBER 2.00 X 0 0 0 JASON HARRIS BOARD MEMBER 2.00 X 0 0 0 ROBERT HARRIS BOARD MEMBER 2.00 X 0 0 0 GENA STONEFILED BOARD MEMBER 2.00 X 0 0 0 KEVIN FLYNN BOARD MEMBER 2.00 X 0 0 0 MYRA SAEED BOARD MEMBER 2.00 X 0 0 0 ROB FESTENSTEIN EXECUTIVE DIRECTOR 45.00 X 85722 0 18925 85722 0 18925 0 0 0 0 0 1806422 45025 1851447 26862 26862 101327 82524 18803 18803 18803 15928 6385 9543 9543 OTHER REVENUE 624100 49368 49368 49368 1956023 49368 0 55208 1083023 1083023 85723 76748 7479 1496 532150 476438 46427 9285 13018 11655 1136 227 65482 58626 5713 1143 46012 41195 4014 803 61688 34543 27145 113693 113693 69268 69268 9279 9279 412 412 3989 3989 18776 18776 UTILITIES 23415 23415 EQUIPMENT 15231 15231 PROGRAM OTHER 7077 7077 RESTRICTED GRANT EXPENS 2948 2948 5227 1698 3130 399 2156411 2048014 95044 13353 348397 227457 26514 112774 125658 74620 50753 51038 1013365 1027785 288510 242229 1727539 1661283 40457 40485 7106 2846 282963 263123 330526 306454 X 1397013 1324829 30000 1397013 1354829 1727539 1661283 -200388 78411 88377 -8329 0 X X 0 1 X 1 1 1 X 2379637 2586035 2524662 2177503 1851447 11519284 2379637 2586035 2524662 2177503 1851447 11519284 11519284 60881 35648 42016 36052 26862 201459 2243 4876 15272 21587 65296 109274 11830017 55299 0.97370 0.97660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,243. 2020 AMOUNT: $ 4,876. 2021 AMOUNT: $ 15,272. 2022 AMOUNT: $ 11,435. 2023 AMOUNT: $ 49,368. FUNDRAISING EVENTS NET INCOME - 2022 AMOUNT: $ 10,152. 2023 AMOUNT: $ 15,928. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1013365 115747 101327 1027785 1010313 43500 103353 143801 1013365 1266961 -153225 103423 1010313 1088738 1291 256140 79208 1266961 1212166 68321 31095 222844 1088738 1.00000 0 0 84335 42148 42187 41323 32472 8851 51038 DEPOSITS 5479 RIGHT OF USE ASSET 236750 242229 LEASE LIABILITIES 263123 263123 X PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISH TO FULFILL THE LONG TERM MISSION OF THE ORGANIZATION PART X, LINE 2: THE CENTER FOR INDEPENDENT LIVING OPTIONS, INC. IS AN OHIO NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. CILO PROPERTIES, LLC IS A SINGLE MEMBER, LIMITED LIABILITY COMPANY WHOLLY-OWNED BY THE CENTER FOR INDEPENDENT LIVING OPTIONS, INC. AND THEREFORE IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2024. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED JUNE 30, 2024. JAZZED ABOUT ART 15068 15068 2625 650 3110 15068 15068 2625 650 3110 6385 8683 1 HOUSING ASSISTANCE PAYMENTS 99 1083023 PART I, LINE 2: THE ORGANIZATION VERIFIES ELIGIBILITY FOR THE GRANTS AND MONITORS REGULARLY THAT FUNDS ARE USED AS INTENDED. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR INITIALLY REVIEWS THE DRAFT FORM 990. THE DRAFT IS APPROVED BY THE DIRECTOR, THEN REVIEWED AND APPROVED BY THE BOARD MEMBERS AT THE BOARD MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE RECEIVES AND READS THE "PERSONNEL POLICY GUIDE, AND SIGNS THE "EMPLOYMENT ACKNOWLEDGEMENT FORM." THE CENTER KEEPS THE SIGNED FORM IN THE EMPLOYEE'S FILE. THE FORM IS EFFECTIVE UNTIL THE POLICY CHANGES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES AND RECOMMENDS SALARY INCREASES FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS ADVISED OF ANY SALARY INCREASES AND EFFECTIVE DATES IN WRITING FROM THE BOARD. THE EXECUTIVE DIRECTOR ALONG WITH THE ASSISTANCE OF THE DIRECTOR OF PROGRAMS EVALUATES AND DETERMINES PAY INCREASES FOR THE STAFF ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THEIR WEBSITE. IF THE PUBLIC WANTS ANY OTHER INFORMATION, THEY CAN CONTACT THE CENTER. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. CILO PROPERTIES LLC 2031 AUBURN AVE CINCINNATI OH 45219 264522053 PROPERTY HOLDING COMPANY OH 0 107492 INDEPENDENT LIVING OPTIONS INC