2024-05-01T22:05:50-05:00 2023-06-30 873707167 CBIZ MARKS PANETH LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2022-07-01 131739945 THE CHILDREN'S VILLAGE INC CHIL 9146930600 1 ECHO HILLS DOBBS FERRY NY 10522 JEREMY KOHOMBAN PRESIDENT 9146930600 2024-04-30 1 JEREMY KOHOMBAN 999009999 0 MAGDALENA CZERNIAWSKI P00535099 2125038800 2024-04-30 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEREMY KOHOMBAN 1 ECHO HILLS DOBBS FERRY NY 10522 143552139 0 X WWW.CHILDRENSVILLAGE.ORG X 1851 NY AT OUR RESIDENTIAL CAMPUS IN DOBBS FERRY, WE PROVIDE EDUCATION, CLINICAL SERVICES AND POSITIVE YOUTH DEVELOPMENT PROGRAMS TO APPROXIMATELY 800 HIGH-NEED YOUTH ANNUALLY THROUGH A RANGE OF INTENSIVE STABILIZATION AND STEP-DOWN PROGRAMS. THE CAMPUS PROVIDE THE BROADEST CONTINUUM OF SPECIALIZED RESIDENTIAL CARE AVAILABLE IN NEW YORK STATE, WITH PROGRAMS THAT ARE DESIGNED FOR MAXIMUM SAFETY WITH THE EVIDENCE-BASED AND EVIDENCE-INFORMED INTENSIVE, TIME-SENSITIVE INTERVENTIONS. ALL INTERVENTIONS FOCUS ON ACHIEVING PLACEMENT STABILITY AND EXPEDIENT PERMANENCY WITH SOUND DISCHARGE PLANNING IN THE SHORTEST LENGTH-OF-STAY APPROPRIATE. THESE PROGRAMS INCLUDE A RESIDENTIAL TREATMENT CENTER, A RESIDENTIAL TREATMENT FACILITY, A SHORT TERM CRISIS RESIDENCE, SHORT-TERM NON-SECURE DETENTION FOR WESTCHESTER COUNTY, AND SHELTER SERVICES FOR ALIEN IMMIGRANT MINORS IN THE CUSTODY OF THE FEDERAL HEALTH AND HUMAN SERVICES OFFICE OF REFUGEE RESETTLEMENT. 29 29 1821 29 0 0 4562757 85471335 119345473 56293692 0 60 1011153 1631777 124919383 143396864 3503748 6183205 0 0 92151826 105637077 0 0 598456 31783857 34147783 127439431 145968065 -2520048 -2571201 79102412 89664583 54270586 67479395 24831826 22185188 X THE MISSION OF THE CHILDREN'S VILLAGE IS TO WORK IN PARTNERSHIP WITH FAMILIES TO HELP SOCIETY'S MOST VULNERABLE CHILDREN SO THAT THEY BECOME EDUCATIONALLY PROFICIENT, ECONOMICALLY PRODUCTIVE, AND SOCIALLY RESPONSIBLE MEMBERS OF THEIR COMMUNITIES. THE CHILDREN'S VILLAGE SPECIALIZES IN SERVING YOUTH WHO ARE AMONG THE MOST AT-RISK IN THE CHILD WELFARE AND JUVENILE JUSTICE SYSTEM OF NEW YORK. EACH YEAR OUR AGENCY SERVES MORE THAN 1,000 CHILDREN IN RESIDENTIAL PROGRAMS AND APPROXIMATELY 9,000 CHILDREN AND THEIR FAMILY MEMBERS IN THE COMMUNITY. THE CHILDREN'S VILLAGE HAS APPROXIMATELY 700 FULL-TIME EMPLOYEES, 100 PART-TIME EMPLOYEES, AND 500 VOLUNTEERS. THE AGENCY IS ACCREDITED BY THE COUNCIL ON ACCREDITATION AND IS ALSO ACCREDITED BY THE BETTER BUSINESS BUREAU FOR MEETING ALL 20 STANDARDS OF CHARITABLE ACCOUNTABILITY. 0 0 79813343 27561 57952884 SHORT-TERM RESIDENTIAL SERVICES:THE CHILDREN'S VILLAGE (CV) PROVIDES VARIOUS SHORT-TERM THERAPEUTIC RESIDENTIAL SERVICES FOR CHILDREN AND YOUTH. TODAY, THE CHILDREN'S VILLAGE (CV) IS WIDELY RECOGNIZED FOR SPEARHEADING THE CHILDREN'S RESIDENTIAL CARE REFORMS THAT ARE TRANSFORMING PRACTICE AND POLICY. CV HELPED DESIGN AND PASS THE FEDERAL FAMILY FIRST PREVENTION SERVICES ACT (FFPSA) OF 2018. THE FFPSA REDUCES RELIANCE ON FAMILY SEPARATION AND RESIDENTIAL CARE AND DIRECTS FEDERAL FUNDS FOR FAMILY SUPPORT. IN NEW YORK, THE CHILDREN'S VILLAGE PROVIDES THE BROADEST RANGE OF SHORT-TERM, EVIDENCE-BASED, AND EVIDENCE-INFORMED, FAMILY-FOCUSED RESIDENTIAL CARE FOR TEENS. WE STRIVE TO PROVIDE FAMILY AND UNCONDITIONAL BELONGING FOR CHILDREN AND YOUTH NEEDLESSLY SEPARATED FROM FAMILY. PHYSICAL AND PSYCHOLOGICAL HEALTH: OUR PEDIATRICIANS, MEDICAL AND BEHAVIORAL HEALTH TEAMS PROVIDE CARE FOR MORE THAN 2,000 CHILDREN EACH YEAR. IN ADDITION, WE OPERATE A SHORT-TERM 21-DAY CO-ED CHILDREN'S CRISIS RESIDENCE. OUR PSYCHIATRISTS, PSYCHOLOGISTS AND LICENSED SOCIAL WORKERS PROVIDE INDIVIDUAL AND GROUP THERAPY AND SUPPORT TO MORE THAN 1,000 CHILDREN AND TEENS STRUGGLING WITH HURT, TRAUMA, AND MENTAL HEALTH ISSUES. 39994642 6105728 COMMUNITY:OUR COMMUNITY PROGRAMS SERVED OVER 13,000 YOUTH AND FAMILIES THROUGHOUT NEW YORK. PROGRAMS INCLUDE FOSTER AND ADOPTIVE HOMES FOR CHILDREN, INTERGENERATIONAL COMMUNITY CENTERS, IN-SCHOOL PROGRAMS IN 45 PUBLIC SCHOOLS, SUPPORTS FOR YOUNG ADULTS TOUCHED BY THE JUSTICE AND JUVENILE JUSTICE SYSTEMS AND A VARIETY OF EVIDENCE-BASED, INTENSIVE FAMILY SUPPORT PROGRAMS. IN WESTCHESTER AND ROCKLAND COUNTIES, WE PROVIDE SERVICES TEENS WHO TRAFFICKED, HOMELESS AND STREET INVOLVED. THESE SERVICES INCLUDE, SAFE, BEAUTIFUL, AND AFFORDABLE HOMES, RUNAWAY SHELTERS, TRANSITIONAL LIVING APARTMENTS, EDUCATION AND EMPLOYMENT CENTERS, EMERGENCY HOTLINES, AND STREET OUTREACH PROGRAMS. 7908407 49916 PHYSICAL AND PSYCHOLOGICAL HEALTH: CV'S PEDIATRICIANS PROVIDE MEDICAL CARE FOR MORE THAN 600 AT-RISK CHILDREN EACH YEAR ON OUR RESIDENTIAL CAMPUS IN DOBBS FERRY AND AT OUR CLINIC IN THE BRONX. IN ADDITION, WE OPERATE A CRISIS RESIDENCE FOR BOYS AND GIRLS IN SHORT TERM CRISIS AND OUR PSYCHIATRISTS, PSYCHOLOGISTS AND LICENSED SOCIAL WORKERS PROVIDE BOTH INDIVIDUAL AND GROUP THERAPY AND SUPPORT TO MORE THAN 1,000 CHILDREN AND TEENS STRUGGLING WITH TRAUMA AND MENTAL HEALTH ISSUES. 127716392 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 137 0 1 1821 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X RICHARD GOERG CFO 9146930600 1 ECHO HILLS DOBBS FERRY NY 10522 ALASTAIR SHORT BOARD MEMBER 1.50 X 0 0 0 BARBARA STUTZ BOARD MEMBER 1.50 X 0 0 0 CHRISTOPHER MOON BOARD MEMBER 1.50 X 0 0 0 DARIAN SLATER BOARD MEMBER 1.50 X 0 0 0 DAVID SCHWARTZ BOARD MEMBER (OUTGOING) 1.50 X 0 0 0 EDWARD GOODING BOARD MEMBER 1.50 X 0 0 0 FRANCINE VERNON BOARD MEMBER 1.50 X 0 0 0 GREGG BIENSTOCK ESQ BOARD MEMBER 1.50 X 0 0 0 JAMES E MANN VICE CHAIRMAN 1.50 X X 0 0 0 JAMIE MARLEY CHAIR 1.50 X X 0 0 0 KATHRYN O'NEAL-DUNHAM BOARD MEMBER 1.50 X 0 0 0 KATRINA DUDLEY VICE CHAIR 1.50 X X 0 0 0 KEVIN J LIFE BOARD MEMBER 1.50 X 0 0 0 MARIEYI ESPINAL BOARD MEMBER (OUTGOING) 1.50 X 0 0 0 MICHAEL ROBERTS BOARD MEMBER 1.50 X 0 0 0 MICHAEL SCHAENEN BOARD MEMBER (OUTGOING) 1.50 1.00 X 0 0 0 MONICA LUCHI CO SECRETARY 1.50 X X 0 0 0 PAMELA LOSCHER CO SECRETARY 1.50 X X 0 0 0 PAUL H JENKEL BOARD MEMBER 1.50 1.00 X 0 0 0 PAULA GOLDING BOARD MEMBER 1.50 X 0 0 0 PENELOPE SHEELY BOARD MEMBER 1.50 X 0 0 0 PETER FRIEDMAN BOARD MEMBER 1.50 X 0 0 0 PETER H KAPLAN BOARD MEMBER (OUTGOING) 1.50 X 0 0 0 PETER HICKS BOARD MEMBER 1.50 X 0 0 0 RANJIT LULLA BOARD MEMBER 1.50 X 0 0 0 ROBERT S ROBBIN BOARD MEMBER 1.50 X 0 0 0 ROBERT SMITH BOARD MEMBER 1.50 X 0 0 0 SYLVIA GROSS BOARD MEMBER 1.50 X 0 0 0 THOMAS K MARTIN BOARD MEMBER 1.50 X 0 0 0 WILLIAM HIRSHORN BOARD MEMBER 1.50 X 0 0 0 WILLIAM MORGAN BOARD MEMBER 1.50 X 0 0 0 YVETTE-MICHELLE WYNN BOARD MEMBER 1.50 X 0 0 0 JEREMY C KOHOMBAN PRESIDENT AND CEO 34.00 2.00 X 595472 0 63040 RICHARD GOERG VP & CFO 34.00 2.00 X 313136 0 26111 DAVID COLLINS CHIEF PROGRAM OFFICER 35.00 X 230831 0 56704 DAVID GUNTON GENERAL COUNSEL 35.00 X 260844 0 57862 JENNIFER PETRAS CHILD PSYCHIATRIST 35.00 X 229791 0 14995 ZULEIKA PARRA-FERRER PEDIATRICIAN 35.00 X 267123 0 25962 TRACI GARDNER MEDICAL DIRECTOR 35.00 X 340241 0 60009 2237438 0 304683 83 0 1 0 KELLEY DRYE & WARREN LLP 3 WORLD TRADE CENTER 175 GREENWICH NEW YORK NY 10007 LEGAL SERVICES 447374 MST SERVICES LLC PO BOX 200704 DALLAS TX 75320 THERAPY SERVICES 421748 ALEXANDRA PICARD 776 6TH AVENUE APT 11L NEW YORK NY 10001 NURSE PRACTITIONER 166673 TOMAS CEPEDA 101 AVENUE D 4B NEW YORK NY 10009 CONSULTING SERVICES 165974 4 562677 1007654 80044063 3856941 331487 85471335 RESIDENTIAL PROGRAMS 623990 56293692 56293692 56293692 60 60 127860 562677 155275 -27415 -27415 OTHER 900099 1406557 1406557 FINANCE CHARGES 900099 132773 132773 BRIDGE BUILDERS COMMUNITY PROJECT 900099 119862 119862 1659192 143396864 57952884 0 -27355 6183205 6183205 997781 997781 83351831 75788535 7152100 411196 3100948 2816557 269110 15281 8485653 7680433 763549 41671 9700864 8725007 928519 47338 702002 265198 436804 254162 96016 158146 174795 102583 69373 2839 2573224 2201663 356883 14678 6118718 4313275 1767033 38410 4217641 3876315 341326 2569092 2353378 215268 446 1378534 159713 1218821 3885090 2940137 944953 2509144 1650430 856493 2221 FOOD 2895160 2780634 114526 CHILDREN'S ACTIVITIES 2740168 2740168 REPAIR AND MAINTENANCE 1731134 1610625 120509 STAFF DEVELOPMENT 1087367 464501 619652 3214 1311552 968019 322371 21162 145968065 127716392 17653217 598456 822194 551865 229143 38177683 41155259 2880150 2836953 113383 187090 599761 744217 91357800 62910036 31952750 28447764 4556491 15512292 79102412 89664583 16663989 18872493 1320000 1210000 20872159 17823774 15414438 29573128 54270586 67479395 X 23063472 20300224 1768354 1884964 24831826 22185188 79102412 89664583 X -2571201 170087 -245524 X X 0 1 X 1 1 1 X 4302566 4099307 5974966 44567317 85471335 144415491 4302566 4099307 5974966 44567317 85471335 144415491 2449996 141965495 3 705 268 60 1036 674315 1602022 245605 1245095 1787052 5554089 149970616 509766312 0.94660 0.84220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2018 AMOUNT: $ 143,845. 2021 AMOUNT: $ 112,815. 2022 AMOUNT: $ 127,860. OTHER INCOME - 2018 AMOUNT: $ 178,729. 2019 AMOUNT: $ 1,157,804. 2020 AMOUNT: $ 19,310. 2021 AMOUNT: $ 1,015,274. 2022 AMOUNT: $ 1,406,557. MANAGEMENT SERVICES - 2018 AMOUNT: $ 351,741. 2019 AMOUNT: $ 444,218. FINANCE CHARGES - 2020 AMOUNT: $ 160,473. 2021 AMOUNT: $ 21,225. 2022 AMOUNT: $ 132,773. BRIDGE BUILDERS COMMUNITY PROJECT - 2020 AMOUNT: $ 65,822. 2021 AMOUNT: $ 95,781. 2022 AMOUNT: $ 119,862. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 362648 362648 67700034 44895008 22805026 1616354 1403324 213030 13942065 11793893 2148172 7736699 4817811 2918888 28447764 RELATED PARTY RECEIVABLES 4280947 SECURITY DEPOSIT 372118 LEASE RIGHT-OF-USE ASSETS 10859227 15512292 REFUNDABLE ADVANCES FROM GOVERNMENTAL AGENCIES 7923180 ACCRUED PENSION OBLIGATION 500616 DUE TO RELATED PARTY 1030925 AUDIT CONTINGENCIES 9219033 LEASE LIABILITIES 10899374 29573128 X 146296850 2899986 2899986 143396864 0 143396864 148545950 2589526 2589526 145956424 11641 11641 145968065 PART X, LINE 2: THE AGENCY HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES REVENUE 3,458,090. CONSOLIDATING ELIMINATIONS -546,463. INDIRECT FUNDRAISING EXPENSES -11,641. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITY EXPENSE 3,135,989. CONSOLIDATED ELIMINATIONS -546,463. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIRECT FUNDRAISING EXPENSES 11,641. ANNUAL DINNER 480727 396937 83790 8258 90150 GOLF & TENNIS 120784 81264 39520 38520 10347 1 89026 84476 4550 8000 690537 562677 127860 54778 100497 155275 -27415 1 PAYMENTS TO FOSTER PARENTS 232 6183205 PART I, LINE 2: MOST FOSTER PARENTS ARE GENEROUS AND LOVING INDIVIDUALS WHO OPEN THEIR HEARTS AND HOMES TO HELP US CARE FOR CHILDREN IN NEED OF FAMILY. FOSTER PARENTS RECEIVE TRAINING AND ON-GOING SUPPORT. FOSTER PARENTS ALSO RECEIVE A STIPEND AND A MONTHLY ALLOWANCE TO HELP PAY FOR CHILD SPECIFIC EXPENSES. X 1 0 X X X X 0 0 0 0 0 0 0 1 0 JEREMY C KOHOMBAN PRESIDENT AND CEO 518813 0 71882 0 4777 0 12200 0 50840 0 658512 0 0 0 TRACI GARDNER MEDICAL DIRECTOR 302037 0 37072 0 1132 0 12149 0 47860 0 400250 0 0 0 RICHARD GOERG VP & CFO 274272 0 33749 0 5115 0 11369 0 14742 0 339247 0 0 0 DAVID GUNTON GENERAL COUNSEL 232064 0 28240 0 540 0 10002 0 47860 0 318706 0 0 0 ZULEIKA PARRA-FERRER PEDIATRICIAN 266691 0 0 0 432 0 3873 0 22089 0 293085 0 0 0 DAVID COLLINS CHIEF PROGRAM OFFICER 203281 0 27265 0 285 0 8844 0 47860 0 287535 0 0 0 JENNIFER PETRAS CHILD PSYCHIATRIST 229271 0 0 0 520 0 9645 0 5350 0 244786 0 0 0 PART I, LINE 1A THE CONTRIBUTION TO THE SECTION 162 EXECUTIVE BONUS PLAN INCLUDES TAX GROSS-PAYMENTS AND ARE APPROVED BY THE BOARD. PART I, LINE 7 THE ORGANIZATION HAS ESTABLISHED IRS SECTION 162 EXECUTIVE BONUS PLAN AND CONTRIBUTIONS TO THAT PLAN ARE REFLECTED IN COLUMN B (II). THE PLAN WAS APPROVED BY THE BOARD WHEN IT WAS ESTABLISHED AND IS AVAILABLE TO MEMBERS OF SENIOR LEADERSHIP WITH CERTAIN POSITIONS AND LENGTH OF SERVICE. AMOUNTS ARE BASED ON PREAPPROVED PERCENTAGES. PAYMENTS ARE DEPOSITED TO ELIGIBLE PARTICIPANTS ACCOUNTS ON QUARTERLY BASIS. SCHEDULE J, PART III, COLUMN B(III): JEREMY KOHOMBAN RECEIVED CAR ALLOWANCE FOR $2,455 AND IT IS REFLECTED IN COLUMN B(III). AMOUNT IN THIS COLUMN ALSO REPRESENTS CONTRIBUTIONS TO A RETIREMENT PLAN AND TAXABLE GROUP LIFE INSURANCE. PAUL H JENKEL CHAIRMAN PLEASE SEE SUPLEMENTAL INFORMATION X 2000000 1210000 0 1 1 1210000 SCHEDULE L, PART II, LINE (C) E. IN 2019, THE VILLAGE OBTAINED A LOAN FROM A BOARD MEMBER IN THE AMOUNT OF $2,000,000. THE VARIABLE INTEREST RATE IS LIBOR PLUS 1.5% PER ANNUM AND PAYABLE MONTHLY. THE NOTE IS UNSECURED AND MATURES IN 2033. AS OF JUNE 30, 2023 AND 2022, THE OUTSTANDING BALANCE AMOUNTED TO $1,210,000 AND $1,320,000, RESPECTIVELY. INTEREST EXPENSE AMOUNTED TO $55,741 AND $24,196 FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. X VACCINES 1 331487 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDANT ACCOUNTANT AND IS REVIEWED BY THE CORPORATION'S BOARD OF DIRECTORS AND THE AUDIT COMMITTEE OF THE CHILDREN'S VILLAGE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY ASKS THE BOARD AND STAFF MEMBERS TO ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY. THE COMPLETED FORM SHALL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER AND ANY OTHER STAFF NECESSARY TO DISCERN IF THERE MAY BE A CONFLICT OF INTEREST IN THE CONDUCT OF AGENCY BUSINESS OR MAY CREATE AN APPEARANCE OF INVOLVING A CONFLICT OF INTEREST. THE CHIEF FINANCIAL OFFICER SHALL REPORT TO THE BOARD AT LEAST ANNUALLY ON ANY DISCLOSED CONFLICT OF INTEREST. VOTING RESTRICTIONS ARE IMPOSED ON MEMBER'S WITH CONFLICTS WHEN APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR, AND OTHER OFFICERS: 1)FORM 990 OF OTHER ORGANIZATIONS; 2)COMPENSATION SURVEY; #3) COMPENSATION COMMITTEE OF BOARD REVIEWS FINDINGS #4) APPROVAL BY BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -245,524. FORM 990, PART XI, LINE 2C: THE PROCESS OF OVERSEEING OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE CHILDREN'S VILLAGE MANAGEMENT SERVICES LLC 1 ECHO HILLS DOBBS FERRY NY 10522 MANAGEMENT SERVICES NY 546463 1031089 THE CHILDREN'S VILLAGE INC THE CHILDREN'S VILLAGE INSTITUTE 1 ECHO HILLS DOBBS FERRY NY 10522 061599898 CONDUCTS FUNDRAISING AND MAINTAINS THE ENDOWMENT FUND NY 501(C)(3) LINE 12B, II THE CHILDREN'S VILLAGE INC 1 JOSEPH M D'ASSERN HOUSING CORPORATION 1 ECHO HILLS DOBBS FERRY NY 10522 132631083 PROVIDE AFFORDABLE HOUSING FACILITIES FOR EMPLOYEES OF CHILDREN'S VILLAGE NY 501(C)(2) THE CHILDREN'S VILLAGE INC 1 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 THE CHILDRENS VILLAGE INSTITUTE E 1007654 COST