2024-10-17T13:58:29-05:00 2023-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-07-01 135562266 LINCOLN HALL % DENNIS MCVEIGH LINC 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 Dennis Mcveigh CFO 9142487474 2024-10-17 true Paul Hammerschmidt P01384178 2128858000 2024-10-16 2022 2024-10-15 13:58:12Z Dennis Mcveigh PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 23211301 false 0928 X www.LINCOLNHALL.ORG X 1863 NY TO PROVIDE SPECIALIZED SERVICES FOR DISADVANTAGED YOUTHS WHO HAVE THE POTENTIAL TO BECOME RESPONSIBLE INDIVIDUALS WITH A SENSE OF SELF-WORTH AND RESPECT FOR OTHERS. 13 13 292 13 0 0 4821618 3649969 20116226 19483315 3660 0 135951 78017 25077455 23211301 115763 100714 0 0 16088716 14695167 0 0 0 6372221 6294603 22576700 21090484 2500755 2120817 10073100 11205104 10201461 7533919 -128361 3671185 X LINCOLN HALL PROVIDES SPECIALIZED SERVICES FOR ADOLESCENTS WHICH REFLECT THE BELIEF THAT DISADVANTAGED YOUTH HAVE THE POTENTIAL TO BECOME RESPONSIBLE INDIVIDUALS WITH A SENSE OF SELF-WORTH AND RESPECT FOR OTHERS. THE ORGANIZATION, IN PARTNERSHIP WITH FAMILIES, FORMS A COMMUNITY THAT BELIEVES IN THE LASTING EFFECTS OF FOCUSED, CARING TREATMENT AND EDUCATION ENABLING THE YOUTH IN ITS CARE TO BECOME SUCCESSFUL MEMBERS OF SOCIETY. false false 9035657 27312 11746662 FAMILY REUNIFICATION PROGRAM - REUNITES MINORS WITH THEIR FAMILIES. PROVIDES HEALTH SCRENING, FOOD, CLOTHING, SHELTER, AND EDUCATION. THERE WERE 570 MINORS SERVED DURING THE FISCAL YEAR. 3724686 47594 4463816 INSTITUTIONAL CARE - PROVIDES AN ENVIRONMENT WHICH ALLOWS CHILDREN TO LEARN CONSEQUENCES OF BEHAVIOR AND DEVELOP RESPOSIBILITY IN SOCIAL INTERACTION. DURING THE FISCAL YEAR, AN AVERAGE OF 18 STUDENT RESIDENTS WERE SERVED. THE SERVICES INCLUDE ASESSMENTS, THERAPY, COUNCELING, RECREATION AND FAMILY ENGAGEMENT OF APPROXIMATELY 6,300 CARE DAYS BILLED DURING THE FISCAL YEAR. 2670006 15003 1115685 EDUCATIONAL SERVICES - OFFERS SECONDARY AND UPGRADED ACADEMIC, REMEDIAL, ENRICHMENT AND PREVOCATIONAL PROGRAMS; CHILD NUTRITION PROGRAMS; AND PREPARES YOUTH FOR ADULTHOOD. THE STUDENT RESIDENTS ARE ENCOURAGED TO COMPLETE THEIR EDUCATION. ASSISTANCE IS PROVIDED TO OBTAIN SCHOLARSHIPS. INDIVIDUAL AND GROUP COUNSELING SESSIONS ARE PROVIDED. WE ALSO PROVIDE A FULL ARRAY OF VOCATIONAL COURSES SUCH AS COMPUTER TECHNOLOGY, BARBERING, PHOTOGRAPHY, CULINARY ARTS, AUTO MECHANICS AND MEDIA ARTS. THERE WERE 4,625 CARE DAYS BILLED DURING THIS FISCAL YEAR. 1935136 10805 2157152 17365485 true true false false false false false false false false true false false false true true true true false false false false false false false false false false true true false false false false false false false false false false false false false true true true false false true 30 0 true 292 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true false false false X DENNIS MCVEIGH 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 X NOBLE VARUGHESE EXECUTIVE DIRECTOR (EFF. 8/22) 50.0 0.0 X 146248 0 36612 JAMES COUGHLIN Director, Program Support 50.0 0.0 X 119192 0 22716 Ronald Robinson Program Director 50.0 0.0 X 100341 0 22716 Elizabeth Mirra Controller 40.0 10.0 X 96458 0 12536 PAUL MEISSNER PRESIDENT 2.0 2.0 X X 0 0 0 MITCHEL SIMPLER CHAIRMAN 1.0 1.0 X X 0 0 0 JAMES L GARRITY JR ESQ VICE PRESIDENT 1.0 1.0 X X 0 0 0 D TODD SULLIVAN TREASURER 1.5 1.5 X X 0 0 0 EDWARD G ANGELINI secretary 2.0 1.5 X X 0 0 0 SHANE M BIGELOW MANAGER 1.0 1.0 X 0 0 0 JOHN CORCORAN MANAGER 1.5 1.5 X 0 0 0 SAL LIFRIERI MANAGER 1.0 1.0 X 0 0 0 JOHN J MCCARTHY JR ESQ MANAGER 1.0 1.0 X 0 0 0 CLAUDIO OCHOA MANAGER 1.0 1.0 X 0 0 0 SHANNON PROHASZKA MANAGER (THRU 12/22) 1.0 1.0 X 0 0 0 PHIL RUGGIERI MANAGER 1.5 1.5 X 0 0 0 MSGR KEVIN SULLIVAN MANAGER 1.0 1.0 X 0 0 0 HEIKE VOGEL MANAGER 1.0 1.0 X 0 0 0 462239 0 94580 3 false true false CulinArt Group Inc PO Box 417632 BOSTON MA 022417632 CATERING 468495 Brazen Business Solutions 9039 Chauvet Way BOCA ROTON FL 33496 consulting 300000 BDO USA LLP PO Box 642743 PITTSBURG PA 152642743 ACCOUNTING 196995 TRAVEL EMPORIUM 40 TRIANGLE CENTER YO MA 022419860 TRAVEL 194976 ABM JANITORIAL SVCS NEAST INC PO BOX 419860 BOSTON MA 022419860 Janitorial SERVICES 182820 5 141 600000 2590593 459235 3649969 FAMILY REUNIFICATION PROGRAM 900099 11746664 11746664 CARE & MAINTENANCE 624200 4292602 4292602 RAISE THE AGE 900099 1677734 1677734 TUITION REVENUE 611710 1115684 1115684 MEDICAL SERVICES 624200 479417 479417 171214 171214 19483315 0 0 0 106517 106517 0 106517 106517 0 0 0 0 0 0 0 0 0 0 INSURANE CO. REIMBURSEMENT 900099 168764 168764 MISCELLANEOUS REVENUE 900099 -197264 -197264 -28500 23211301 19483315 78017 0 100714 100714 0 0 315428 267859 47569 0 10678826 9068380 1610446 92055 80837 11218 2277283 1999753 277530 1331575 1168894 162681 0 324116 324116 246000 246000 0 0 0 0 10273 3550 6723 469888 395539 74349 0 0 1202913 1138037 64876 268657 242989 25668 0 4823 956 3867 17614 17614 0 466647 437038 29609 649401 517273 132128 PURCHASED SERVICES 1382829 1052577 330252 0 FOOD 433649 433540 109 0 SUPPLIES & EQUIPMENT 115541 115302 239 0 R&M - PLANT & EQUIPMENT 91938 87101 4837 610314 255146 355168 21090484 17365485 3724999 0 4591089 6192783 1610 4448 0 0 3333938 3047287 0 0 0 0 0 0 243485 336068 65627 64095 21824361 20265972 1834667 1558389 0 0 0 0 0 0 0 0 2684 2034 10073100 11205104 1664532 995657 0 0 0 0 0 0 0 0 0 0 33539 0 0 0 8503390 6538262 10201461 7533919 X -424066 3443308 295705 227877 -128361 3671185 10073100 11205104 X 2120817 1678729 X false true X true false X 839728 1354009 1790128 4821618 3649969 12455452 26644247 22349744 19405345 20116226 19483315 107998877 0 0 0 27483975 23703753 21195473 24937844 23133284 120454329 0 0 0 120454329 116649 111428 102292 107882 106517 544768 0 116649 111428 102292 107882 106517 544768 0 436809 32062 69749 28069 -28500 538189 28037433 23847243 21367514 25073795 23211301 121537286 0.99109 0.98743 0.00448 0.00454 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310501 310501 15509320 14646987 862333 2300 212 2088 5676156 5382943 293213 326084 235830 90254 1558389 0 ACCRUED PENSION OBLIGATION 3594893 DUE TO RELATED PARTY 2943369 6538262 X 22912347 22912347 298954 298954 23211301 20791530 20791530 298954 298954 21090484 PART X, LINE 2: Under GAAP, an organization must recognize a tax liability (or de-recognize an asset) associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. Lincoln Hall does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability (or de-recognized an asset) for unrecognized tax positions. Lincoln Hall has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, Lincoln Hall has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended June 30, 2023, there was no interest or penalties recorded or included in the statement of activities. Lincoln Hall is subject to a routine audit by a taxing authority. As of June 30, 2023, Lincoln Hall was not subject to any examination by a taxing authority. PART XI, LINE 4B: BAD DEBT EXPENSE ................ $298,954 PART XII, LINE 4B: BAD DEBT EXPENSE ................ $298,954 true PARENTS & CHILDREN ALLOWANCES 100714 SCHEDULE I, PART I, LINE 2: ALLOWANCES ARE PROVIDED TO THE CHILDREN EACH WEEK AS AUTHORIZED IN THE STATE STANDARD OF PAYMENT MANUAL. ALLOWANCES FOR PARENTS ARE PROVIDED TO PARENTS TO ENABLE THEM TO PARTICIPATE IN VISITATIONS. ACTIVITIES ARE PROVIDED TO THE CHILDREN. THEY ARE PROVIDED FOR OFF CAMPUS TRIPS AS WELL AS FOR EVENTS AT THE ORGANIZATION. THERE IS A LARGE RECREATION PROGRAM THAT INCLUDES INTRAMURAL SPORTS SUCH AS BASKETBALL, BASEBALL, SOCCER, AND FOOTBALL. THE ORGANIZATION MONITORS GRANTS WITH A DAILY TRACKING OF TUTORING HOURS PROVIDED. SCHEDULE I, Part III, LINE 1, COULMN B: $100,714 INCLUDES BOTH ALLOWANCES PROVIDED TO PARENTS TO ENABLE THEM TO PARTICIPATE IN VISITATIONS TO THE CAMPUS AS WELL AS ACTIVITIES PROVIDED TO THE CHILDREN (INCLUDING OFF-CAMPUS TRIPS AND ON-CAMPUS ACTIVITIES). THE NUMBER OF RECIPIENTS IS UNDETERMINABLE. X true false X X X X false false false false false false false false false NOBLE VARUGHESE EXECUTIVE DIRECTOR (EFF. 8/22) 146248 0 0 0 0 0 500 0 36112 0 182860 0 0 0 SCHEDULE J, PART I, LINES 1A AND 2: THE ORGANIZATION PROVIDES ON-CAMPUS LODGING WHICH INCLUDES FULL MAINTENANCE, UTILITIES AND TAXES FOR THE CONVENIENCE OF LINCOLN HALL AS A CONDITION OF EMPLOYMENT FOR NOBLE VARUGHESE, EXECUTIVE DIRECTOR. THE ANNUAL ESTIMATED FAIR MARKET VALUE FOR MR. VARUGHESE IS ESTIMATED AT $27,000. THIS AMOUNT WAS NOT INCLUDED ON THE 2022 W-2. THE EXECUTIVE DIRECTOR'S EMPLOYMENT REQUIRES HIM TO BE AVAILABLE FOR EMERGENCY CAMPUS MANAGEMENT AT ALL TIMES AS LINCOLN HALL PROVIDES SERVICES FOR THE ADOLESCENTS EACH DAY AND NIGHT. THIS IS STIPULATED IN THE EXECUTIVE DIRECTOR'S JOB DESCRIPTION. FORM 990, PART III, LINE 4D: 1) Raise the Age (RTA): is a program that provides care and treatment for court mandated 16-year-old male adolescents. It provides an environment to learn and develop responsibility with social interaction. There were 1,482 care days billed during this fiscal year. EXPENSES: $1,502,749. GRANTS: $10,480. REVENUE: $1,677,734. 2) MEDICAL SERVICES TO CHILDREN IN CARE - OFFERS PERIODIC PHYSICAL IMMUNIZATIONS, TREATMENT OF ILLNESS, DENTAL CARE AND REFERRAL TO OUTSIDE SPECIALISTS WHEN NECESSARY. THE MEDICAL STAFF PROVIDE CRISIS INTERVENTION, PSYCHOLOGICAL AND PSYCHIATRIC SERVICES AND SUBSTANCE ABUSE COUNSELING TO HELP THE RESIDENTS COPE WITH A WIDE ARRAY OF PROBLEMS INCLUDING STRESS RELATED BREAKDOWNS, EMOTIONAL DISABILITIES AND TRAUMA. There were 7,313 care days billed during this fiscal year. EXPENSES: $432,387. GRANTS: $326. REVENUE: $479,418. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS PREPARED BY THE CPA FIRM FROM AUDITED FINANCIAL STATEMENTS AND TRIAL BALANCE AS WELL AS FROM INFORMATION THE ORGANIZATION'S CONTROLLER PROVIDES TO THEM IN A TAX ORGANIZER. THE CPA FIRM FURNISHES DRAFT FORM 990 WHICH IS REVIEWED BY THE CONTROLLER AND ANY ADJUSTMENTS ARE MADE BEFORE IT IS PRESENTED TO AUDIT COMMITTEE MEMBERS. AFTER APPROVAL, THE CHAIRMAN OF THE AUDIT COMMITTEE PROVIDES AN ELECTRONIC COPY OF FORM 990 TO THE FULL BOARD WITH AN OPPORTUNITY TO REVIEW AND COORDINATE ANY APPROPRIATE CHANGES TO FORM 990 BEFORE IT IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: AT THE FULL BOARD ANNUAL MEETING, THE SECRETARY OF THE BOARD ALWAYS DISCUSSES THE CONFLICT OF INTEREST POLICY AND ASKS IF ALL MEMBERS FULLY UNDERSTAND THE POLICY AND ASKS IF ANY MEMBERS HAVE ANY KIND OF CONFLICT. ADDITIONALLY, THE SECRETARY OF THE BOARD INTERVIEWS EACH NEW BOARD MEMBER AND GOES OVER THE POLICY. ALSO, ANY NEW, MAJOR VENDORS, IF ANY, ARE DISCUSSED IN THE BUILDING AND GROUNDS COMMITTEE MEETINGS AND IN THE INSURANCE COMMITTEES, IF RELEVANT. FORM 990, PART VI, SECTION B, LINE 15A: THE PRESIDENT AND TREASURER MET WITH THE EXECUTIVE DIRECTOR TO REVIEW HIS PERFORMANCE AND EMPLOYMENT WITH LINCOLN HALL. ANY CHANGES IN COMPENSATION ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15B: COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY A JOINT EFFORT BETWEEN THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF HUMAN RESOURCES. COMPARATIVE DATA AND AREA SALARY STUDIES ARE OBTAINED AND CONSIDERED BEFORE ANY ADJUSTMENTS TO COMPENSATION ARE MADE. ANY ADJUSTMENT TO COMPENSATION IS WITHIN THE ORGANIZATION'S BUDGET THAT HAS BEEN APPROVED BY THE 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 CHANGE IN UNFUNDED ACCUMULATED BENEFIT OBLIGATION ........ $1,678,729 LH FOUNDATION INC PO BOX 600 - ROUTE 202 LINCOLNDALE NY 10540 133330145 SUPPORT ORG. NY 501(C)(3) 12 LINCOLN HALL true false false false false true false false false false false true true true true false false false false LH FOUNDATION INC e 2943369 cost