2026-07-21T13:40:03-05:00 2025-12-31 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2025-01-01 843392445 LUV MICHAEL HOMES INC LUVM 6466611224 42 WALKER STREET NEW YORK NY 10013 LISA LIBERATORE PRESIDENT 6466611224 2026-07-21 1 KEN CERINI P00223556 6315821600 2026-07-21 2025 2025-03-06 01:10:19Z X LISA LIBERATORE 42 WALKER STREET NEW YORK NY 10013 4126955 0 X LUVMICHAEL.COM X 2019 DE THE ORGANIZATION PROVIDES AND MAINTAINS RESIDENTIAL HOMES TO SUPPORT LUV MICHAEL, INC.'S MISSION OF SERVING AUTISTIC ADULTS IN COMMUNITY-BASED LIVING ENVIRONMENTS. THE ORGANIZATION'S ACTIVITIES CONSIST OF THE MAINTENANCE AND UPKEEP OF THESE HOMES. 7 5 10 20 0 0 1103705 3901970 179191 123288 0 0 0 101697 1282896 4126955 0 25 0 0 60342 91100 0 0 57196 1385902 914945 1446244 1006070 -163348 3120885 4837940 5764121 2333398 138694 2504542 5625427 THE ORGANIZATION PROVIDES AND MAINTAINS RESIDENTIAL HOMES TO SUPPORT LUV MICHAEL, INC.'S MISSION OF SERVING AUTISTIC ADULTS IN COMMUNITY-BASED LIVING ENVIRONMENTS. THE ORGANIZATION'S ACTIVITIES CONSIST OF THE MAINTENANCE AND UPKEEP OF THESE HOMES. 0 0 800492 25 123288 LUV MICHAEL HOMES, INC. ("LMH")WORKS TO CREATE MEANINGFUL AND INDEPENDENT LIVES FOR PEOPLE ON THE AUTISM SPECTRUM. LMH IS DEDICATED TO THE CREATION OF STATE-OF-THE-ART MODEL RESIDENCES FOR PEOPLE ON THE AUTISM SPECTRUM THAT WILL PROVIDE A POSITIVE AND HUMANE ENVIROMENT AND HOUSE, NURTURE, SUPERVISE, PROTECT, MAINTAIN, AND AFFORD CONTINUING EDUCATION AND SOCIAL INNOVATION FOR EACH RESIDENT FOR LIFE. WE WILL STRIVE TO SET THE STANDARD FOR EXCELLENCE IN PROVIDING THIS CARE AND MAINTAIN THE STANDARD WITH ONGOING RESEARCH AND DEVELOPMENT. THE FRUITS OF OUR LABORS WILL BENEFIT RESIDENTS IN OUR HOMES AND WILL ALSO BE MADE AVAILABLE GENERALLY TO THOSE WITH ASD AND THE PUBLIC. 800492 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 0 0 1 21 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X LISA LIBERATORE 9176995118 42 WALKER STREET NEW YORK NY 10013 X LISA LIBERATORE BOARD PRESIDENT 30.00 20.00 X X 0 0 0 DIMITRI N KESSARIS BOARD VICE PRESIDENT 2.00 2.00 X X 0 0 0 FATHER CONSTANTINE LAZARAKIS BOARD MEMBER 1.00 X 0 0 0 MELINA ANGELSON BOARD MEMBER 1.00 X 0 0 0 XANTHIE KARLOUTSOS BOARD MEMBER 1.00 X 0 0 0 CONSTANTINE KAPETANOS BOARD TEASURER 1.00 X X 0 0 0 ROSLYN HABER BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 144150 3757820 3175000 3901970 PROGRAM SERVICE FEE 624100 123288 123288 123288 GAIN ON TERMINATION OF 101697 101697 101697 4126955 123288 0 101697 X 25 25 91100 13665 59215 18220 18816 18816 294785 279105 15680 6169 6169 41284 41284 141 141 381 381 130302 130302 101022 70715 30307 FACILITIES AND EQUIPMEN 186719 162446 24273 PROGRAM EXPENSE 36379 36379 FOOD COSTS 34723 34723 VEHICLE 31707 31707 32517 15390 17127 1006070 800492 148382 57196 14718 16289 15448 7500 6259662 511830 2655579 5747832 2144695 0 4837940 5764121 87007 138694 2246391 0 2333398 138694 X 2504542 5625427 2504542 5625427 4837940 5764121 3120885 0 X 0 1 X 1 0 X 469986 634181 2171358 1103705 973571 5352801 50557 84308 146521 179191 123288 583865 520543 718489 2317879 1282896 1096859 5936666 155000 2500 470000 755000 95000 1477500 144795 309102 767634 191084 224582 1637197 299795 311602 1237634 946084 319582 3114697 2821969 101697 101697 520543 718489 2317879 1282896 1198556 6038363 0.46730 0.39280 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1075400 1075400 4406765 124766 4281999 623740 311110 312630 153757 75954 77803 5747832 X 4400706 273751 273751 4126955 0 4126955 1279821 273751 273751 1006070 0 1006070 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS PUBLICLY SUPPORTED, AS DESCRIBED IN SECTION 509(A). THE ORGANIZATION IS ALSO EXEMPT FROM STATE AND LOCAL TAXES. THE ORGANIZATION HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR 2025. DIMITRI KESSARIS BOARD MEMBER AND OFFICER 3270000 CONTRIBUTION OF 95,000 AND DONATION OF 49ST ANDREWS PROPERTY OF $3,175,000 0 LUV MICHAEL INC RELATED ENTITY 117000 CONTRIBUTION 0 51 RIDGE REALTY LLC LLC OWNED BY 2 OFFICERS/BOARD MEMBERS 7957 51 RIDGE REALTY, LLC OWNS A HOME THAT LMH LEASES. BASED UPON COMPARABILITY ANALYSIS PERFORMED BY THE BOARD, THE TERMS OF THE LEASE IS COMPARABLE TO THE FAIR MARKET VALUE OF SPACES IN THE AREA. THE BOARD, BY ACTION OF THE DISINTERESTED DIRECTORS ONLY, APPROVED AND RATIFIED THE LEASE AND DETERMINED THAT IT WAS FAIR AND REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. DURING THE YEAR ENDED DECEMBER 31, 2025, LANDLORD DONATED RENT DUE IN THE AMOUNT OF $87,527. THE ORGANIZATION PAID $7,957 IN RENT DUE TO THE LANDLORD. 0 8 POWERS REALTY LLC LLC OWNED BY 2 OFFICERS/BOARD MEMBERS 23175 8 POWERS REALTY, LLC OWNS A HOME THAT LMH LEASES. BASED UPON COMPARABILITY ANALYSIS PERFORMED BY THE BOARD, THE TERMS OF THE LEASE IS COMPARABLE TO THE FAIR MARKET VALUE OF SPACES IN THE AREA. THE BOARD, BY ACTION OF THE DISINTERESTED DIRECTORS ONLY, APPROVED AND RATIFIED THE LEASE AND DETERMINED THAT IT WAS FAIR AND REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. DURING THE YEAR ENDED DECEMBER 31, 2025, LANDLORD DONATED RENT DUE IN THE AMOUNT OF $69,525. THE ORGANIZATION PAID $23,175 IN RENT DUE TO THE LANDLORD. 0 49 ST ANDREWS RD LLC LLC OWNED BY 2 OFFICERS/BOARD MEMBERS 10609 $9 ST ANDREWS RD, LLC OWNS A HOME THAT LMH LEASES. BASED UPON COMPARABILITY ANALYSIS PERFORMED BY THE BOARD, THE TERMS OF THE LEASE IS COMPARABLE TO THE FAIR MARKET VALUE OF SPACES IN THE AREA. THE BOARD, BY ACTION OF THE DISINTERESTED DIRECTORS ONLY, APPROVED AND RATIFIED THE LEASE AND DETERMINED THAT IT WAS FAIR AND REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. DURING THE YEAR ENDED DECEMBER 31, 2025, LANDLORD DONATED RENT DUE IN THE AMOUNT OF $116,699. THE ORGANIZATION PAID $10,609 IN RENT DUE TO THE LANDLORD. 0 X 1 3175000 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DIMITRI KESSARIS AND LISA LIBERATORE ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS WITH RIGHTS TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECTED THE INITIAL BOARD OF TRUSTEES. THEREAFTER, TRUSTEES ARE ELECTED BY THE BOARD OF TRUSTEES. THE MEMBERS HAVE THE POWER TO INCREASE OR DECREASE THE NUMBER OF TRUSTEES ON THE BOARD, AND THE POWER TO REMOVE TRUSTEES FROM THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS ARE RESERVED TO THE MEMBERS, INCLUDING THE POWER TO REMOVE TRUSTEES FROM THE BOARD, THE POWER TO AMEND THE ORGANIZATION'S CERTIFICATE OF INCORPORATION, THE POWER TO AMEND THE ORGANIZATION'S BYLAWS, THE POWER TO APPOINT, ADD, REPLACE, REMOVE, SUSPEND OR DISCIPLINE MEMBERS, AND THE AUTHORITY TO APPROVE THE SALE, LEASE, OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S PROPERTY OR ASSETS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED A DRAFT OF THE FORM 990 AND PROVIDED EDITS TO THE TAX PREPARER. AFTER THIS PROCESS WAS PERFORMED, THE FORM 990 WAS SENT TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, EACH DIRECTOR, OFFICER AND KEY PERSON (EACH OF THE FOREGOING, A "COVERED PERSON") MUST DISCLOSE TO THE ORGANIZATION'S COMPLIANCE OFFICER UNDER THE POLICY THE EXISTENCE OF ANY FINANCIAL INTEREST IN A COVERED TRANSACTION (A "RELATED PARTY TRANSACTION") OR PROPOSED COVERED TRANSACTION OR ANY OTHER POSSIBLE CONFLICT OF INTEREST PROMPTLY UPON BECOMING AWARE OF SUCH INTEREST OR OTHER POSSIBLE CONFLICT. IN ADDITION, THE POLICY PROVIDES THAT EACH DIRECTOR, OFFICER AND KEY PERSON MUST SUBMIT A WRITTEN CONFLICT OF INTEREST DISCLOSURE STATEMENT AT LEAST ANNUALLY. ANY COVERED PERSON WHO IS THE SUBJECT OF A RELATED PARTY TRANSACTION OR CONFLICT MUST DISCLOSE ALL MATERIAL FACTS REGARDING ANY COVERED TRANSACTION UNDER CONSIDERATION TO THE COMPLIANCE OFFICER UNDER THE POLICY. AFTER THE COVERED PERSON HAS DISCLOSED HIS OR HER INTEREST AND ALL OTHER MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE COVERED PERSON (INCLUDING ALLOWING THE DIRECTORS TO ASK QUESTIONS OF THE COVERED PERSON), THE COVERED PERSON, IF IN ATTENDANCE, MUST LEAVE THE MEETING OF THE BOARD OF DIRECTORS OR BOARD COMMITTEE WHILE THE DETERMINATION OF WHETHER TO APPROVE THE TRANSACTION IS DISCUSSED AND VOTED UPON (FOLLOWING THE SPECIFIC DETAILED PROCEDURES AND REQUIREMENTS OF THE POLICY). THE DISINTERESTED DIRECTORS PRESENT AT THE MEETING (IF A QUORUM IS PRESENT AT THE TIME OF THE VOTE) DETERMINE WHETHER TO APPROVE THE TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE AT LMH'S OFFICE DURING NORMAL BUSINESS HOURS. IN ADDITION A COPY OF THE RETURN IS POSTED ON GUIDESTAR AND THE NYS CHARITIES BUREAU AND A COPY OF THE AUDITED FINANCIAL STATEMENTS IS ALSO AVAILABLE ON THE NYS CHARITIES BUREAU WEBSITE FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 279,105. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 15,680. TOTAL EXPENSES 294,785. FORM 990, PAGE 1, SECTION B THE ORGANIZATION CHANGED ITS NAME FROM U.S. AUTISM HOMES, INC. TO LUV MICHAEL HOMES, INC. DURNING THE YEAR ENDED DECEMBER 31, 2025. USAH REALTY 59 LLC 315 EAST SHORE ROAD MANHASSET NY 11030 PROVIDES EXISTING AND FUTURE RESIDENTS A NEW HOME FOR LMH NY LMH LUV MICHAEL INC 315 EAST SHORE ROAD MANHASSET NY 11030 812205081 IMPROVING THE LIVES OF AUTISTIC INDIVIDUALS NY 501(C)(3) LINE 10 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 LUV MICHAEL C 144150 CASH