2024-11-15T11:26:37-06:00 2023-12-31 BDO USA 201 Old Country Road Suite 300 MELVILLE NY 11747 990 2023-01-01 464215298 LIGHTHOUSE GUILD INTERNATIONAL INC % LAUREN DOODY LIGH 2127696200 250 West 64th St New York NY 10023 Lauren Doody CFO 9173869297 2024-11-15 true true KRISTIN RUFFINI P00741491 6315019600 2024-11-15 2023 2024-10-15 13:58:12Z Lauren Doody 250 West 64th St New York NY 10023 182330992 false X www.lighthouseguild.org X 2013 NY To provide exceptional services that inspire people who are visually impaired to attain their goals. 14 13 0 178 1569313 1312659 8132509 12302636 0 0 20228392 32643695 -48509 488274 28312392 45434605 15178316 15199500 0 0 4761838 7247743 124596 140140 1627838 12518710 12700494 32583460 35287877 -4271068 10146728 496532860 493617364 388903021 374971204 107629839 118646160 X TO PROVIDE EXCEPTIONAL SERVICES THAT INSPIRE PEOPLE WHO ARE VISUALLY IMPAIRED TO ATTAIN THEIR GOALS. false false 15409492 15199500 0 LIGHTHOUSE GUILD INTERNATIONAL, INC. IS COMMITTED TO PREVENTING AND ADDRESSING VISION LOSS SO THAT INDIVIDUALS WITH OR AT RISK FOR VISION LOSS CAN LIVE FULLY AND INDEPENDENTLY. SEE SCHEDULE O FOR MORE INFORMATION. 15409492 true true false true false false false false false true true true false false true true false true false false true false false true true false false true false true false false false false false false false false true false false false true true true true false false true 30 0 true 0 true true false false false false true true false false false false false false X 14 13 false false false false true true true true true false false true true true true true false false false false AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X LAUREN DOODY 9173869297 250 WEST 64TH ST New York NY 10023 X CALVIN W ROBERTS MD President & CEO 41.0 9.0 X X 862310 189286 27856 PAUL D MISITI CHIEF OPERATING OFFICER 34.0 6.0 X 397018 70062 24806 MAURA SWEENEY CHIEF PROGRAM & SERV. OFFICER 14.0 26.0 X 134575 249923 44805 BRIAN DEVER CHIEF DEVEL. OFFICER 40.0 0.0 X 299663 0 59814 BRYAN M WOLYNSKI Chief Technology Officer 14.0 26.0 X 86327 160324 38605 WILLIAM H SEIPLE Chief Research Officer 0.0 35.0 X 0 259571 20352 NICOLE R HART GC & CHIEF COMPLIANCE OFFICER 26.8 13.2 X 140413 69159 65072 MELISSA ROSENBAUM CHIEF PEOPLE OFFICER 13.6 26.4 X 74730 145066 40234 MD M RAHMAN Dir IT Network Infra &Ops 10.5 24.5 X 53256 124261 62709 CHARLES M CAMPOS Dir of Budget and Reimbur 14.84 20.16 X 62646 85105 64351 JAINE M SCHMIDT CHIEF COMM. & MARK. OFFICER 14.0 21.0 X 67871 101803 35313 LAUREN DOODY DIRECTOR OF FINANCE 23.2 16.8 X 107393 77768 19302 ANNEMARIE O'HEARN VP, Education & Training 35.0 0.0 X 149765 0 24293 DONNA M LIPPMAN Dir. of Planned Giving 35.0 0.0 X 140270 0 30306 CHERYL A PEMBERTON-GRAVES CHIEF VOLUNTEER OFFICER 31.32 8.68 X 89566 24837 49390 KAREN L BARTH Dir. of Benefits and Comp 11.9 23.1 X 48681 94499 13629 SARAH A SPICEHANDLER Executive Asst. to CEO 36.0 4.0 X 85276 9475 38805 ANDREW H MARKS DIRECTOR 1.0 0.0 X 0 0 0 ANN D THIVIERGE DIRECTOR 1.0 0.0 X 0 0 0 BARRY HONIG-JOINED 1123 DIRECTOR 0.1 0.0 X 0 0 0 CHRISTOPHER STARR MD DIRECTOR 0.1 0.0 X 0 0 0 ERIC MAIDENBERG SECRETARY 0.4 0.6 X X 0 0 0 JAMES M DUBIN CHAIRMAN 4.4 0.6 X X 0 0 0 LAWRENCE E GOLDSCHMIDT VICE CHAIR & TREASURER 4.4 0.6 X X 0 0 0 MARIOS DAMIANIDES ASSISTANT TREASURER 1.4 0.6 X X 0 0 0 PAULINE RAIFF IMMEDIATE PAST CHAIR 0.4 0.6 X X 0 0 0 RACHEL SHELLEY Z BRIER DIRECTOR 0.1 0.0 X 0 0 0 RONALD G WEINER DEPUTY CHAIR 0.4 0.6 X X 0 0 0 THOMAS G KAHN DIRECTOR 0.4 0.6 X 0 0 0 THOMAS S T GIMBEL DIRECTOR 0.4 0.6 X 0 0 0 2799760 1661139 659642 8 false true false BDO USA LLP PO BOX 642743 PITTSBURGH PA 152642743 ACCOUNTING 353977 MARC ROSEN 1345 AVENUE OF THE AMERICAS 2ND FL NEW YORK NY 10105 FUNDRAISING 225000 THE MANNERS DOTSON GROUP 67 CHARLOTTE PLACE HARTSDALE NY 10530 MARKETING 146345 3 705169 1345837 10251630 31363 12302636 0 8024059 0 1569313 6454746 0 3142 3142 4891822 4873706 18116 0 18116 18116 156321988 131702352 24619636 24619636 24619636 152000 705169 320329 -168329 -168329 0 0 0 0 0 0 MISCELLANEOUS 561000 20111 20111 UNRELATED BUSINESS INCOME TAX REFUND 523000 615234 615234 635345 45434605 0 1569313 31562656 X 15197000 15197000 2500 2500 0 0 2649167 0 2289546 359621 0 2610013 107389 2217036 285588 1274883 1262916 11967 404089 20891 352802 30396 309591 272820 36771 0 28567 28567 178524 178524 0 140140 140140 942007 942007 569256 27965 391138 150153 16741 12806 3935 625149 10539 332868 281742 610077 599228 10849 0 5885863 22159 5715641 148063 15314 1258 4572 9484 0 4526 750 2158 1618 0 0 3114119 778 3037833 75508 154060 18263 113323 22474 RENTAL OF MAILING LISTS 59529 59529 UNRELATED BUSINESS INCOME TAX 491376 491376 HOLIDAY GIFTS 5386 5386 35287877 15409492 18250547 1627838 6393452 6393426 22546397 13638062 289792 244431 0 0 0 0 0 0 0 0 9391 9391 1885564 2053162 148759124 42531499 111260910 106227625 204824577 227451326 148797227 133630085 0 0 0 0 525550 3969856 496532860 493617364 4395684 4655585 0 0 467652 392441 0 0 0 0 0 0 199879279 170680644 0 0 184160406 199242534 388903021 374971204 X 104964483 116042779 2665356 2603381 107629839 118646160 496532860 493617364 X 10146728 6990829 -6121236 X false true X true true true X 2403088 2727761 9201192 8132509 12302636 34767186 0 0 2403088 2727761 9201192 8132509 12302636 34767186 5546199 29220987 8143096 11081787 6409789 12389510 11216479 49240661 750052 778761 6443573 909893 1702544 10584823 17730 635345 653075 95245745 343407 0.30680 0.26482 X LIGHTHOUSE GUILD INTERNATIONAL (LGI) MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC THROUGH ACTIVITIES OF IT'S FUNDRAISING DEPARTMENT. LGI'S FUND RAISING ACTIVITIES INCLUDE SOLICITATION OF CONTRIBUTIONS AND GRANTS THROUGH IT'S ONGOING DIRECT MAIL CAMPAIGN, CHARITABLE GIFT ANNUITY PROGRAM AND VARIOUS FUNDRAISING EVENTS HELD THROUGHOUT THE YEAR. LGI'S SOURCES OF PUBLIC SUPPORT INCLUDE CONTRIBUTIONS, GRANTS AND BEQUESTS FROM INDIVIDUALS, CORPORATIONS AND PRIVATE FOUNDATIONS. LGI'S MISSION IS TO PROVIDE EXCEPTIONAL SERVICES THAT INSPIRE PEOPLE WHO ARE VISUALLY IMPAIRED TO ATTAIN THEIR GOALS. LGI CARRIES OUT IT'S MISSION BY PROVIDING ADMINISTRATIVE AND CONSULTING SERVICES, AS WELL AS FUNDING TO IT'S SUBSIDIARIES TO PROMOTE THE GOOD HEALTH AND WELL-BEING OF VISUALLY IMPAIRED AND OTHER PERSONS IN NEED. LGI HAS AN INDEPENDENT BOARD OF DIRECTORS WHICH ACTS AS THE ORGANIZATION'S GOVERNING BODY WHOSE ROLE IS TO OVERSEE THE OPERATIONS OF LGI AND IT'S SUBSIDIARIES AND TO ENSURE THAT THE ORGANIZATION CARRIES OUT IT'S MISSION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 0 0 0 0 32718032 64566520 32718032 64566520 1000000 3298221 250000 824556 1000000 3155223 3004689 3298221 10458133 15687200 12251 0 0 0 12251 250000 788806 751173 824556 2614535 3921803 0 0 0 0 0 35964 2767 4110 42841 39966 -4002 35964 1.00000 false false 11905 11905 0 139561764 34210912 105350852 6923140 6048821 874318 2262315 2259861 2455 106227625 HEDGE FUNDS 23244105 F LIMITED PARTNERSHIP 11533059 F INTEREST IN BIONIC SIGHT LLC 5000000 C PRIVATE EQUITY 83416802 F PRIVATE CREDIT 10010530 F PRIVATE EQUITY 425589 C 133630085 0 DUE TO AFFILIATES 199242534 199242534 X Part X, Line 2 LGI adopted the provisions of ASC 740, "Accounting for Uncertainty in Income Taxes." Under ASC 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC 740 had no impact on LGI's financial statements. LGI does not believe there are any material uncertain tax positions. LGI has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, LGI has filed IRS Form 990 tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended December 31, 2023, interest and penalties recorded and included in the statement of operations and changes in net assets were $6,448. LGI is subject to routine audits by taxing authorities. As of December 31, 2023, LGI was not subject to any examination by a taxing authority. Part V, Line 4 In 2022, LGI established the Dr. Neil S. Patel Memorial Scholarship Endowment Fund to help students who are visually impaired fulfill their aspirations of a higher education (college, graduate school or higher). Each year, one legally blind undergraduate or graduate student will be selected to receive a scholarship award from the fund. To be considered, scholarship applicants must be legally blind, provide proof of academic achievement, demonstrate a commitment to serve under-resourced communities as well as leadership abilities and submit an essay highlighting their ongoing commitment to serving under resourced communities. Central America and the Caribbean 0 0 Investments 29075581 South Asia 0 0 Investments 3171405 Europe (Including Iceland and Greenland) 0 0 Investments 10730594 0 0 0 0 42977580 42977580 true false true true true false Schedule F, Part I, Line 3(F) & Part IV The amount reported on Part I, Line 3 (F) represents Lighthouse Guild International, Inc's investment interest in corporations and limited partnerships that are legally domiciled in foreign countries. Lighthouse Guild International, Inc's interests and transactions may not have met the filing thresholds required for the filing of the forms referenced in Part IV of Schedule F. X true Marc Rosen Associates 1345 Avenue of the Americas 2nd Fl NEW YORK NY 10105 Fundraising false 581187 140140 441047 581187 140140 441047 AL AK AR CA CO CT GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WV WI DINNER/AUCTION 509824 357824 152000 68900 4000 196185 AUCTION 311182 311182 15333 350 10873 3 36162 36162 8958 15730 857168 705168 152000 93191 4350 222788 320329 -168329 true THE JEWISH GUILD FOR THE BLIND 250 WEST 64TH STREET NEW YORK NY 10023 131623854 501(C)3 2370000 VISION REHAB-TO SUPPORT THE OPERATIONS OF THE VISION REHABILITATION PROGRAM WHICH SERVED APPROXIMATELY 1,200 PEOPLE WHO ARE VISUALLY IMPAIRED DURING 2023. THE SERVICES PROVIDED BY THE VISION REHABILITATION PROGRAM INCLUDE ACADEMIC AND COMMUNICATION SKILLS TRAINING, ADAPTIVE TECHNOLOGY TRAINING, CAREER SERVICES THAT PREPARE PEOPLE FOR WORK, LIVING SKILLS TRAINING AND ORIENTATION AND MOBILITY INSTRUCTION. JGB REHABILITATION CORPORATION 250 WEST 64TH STREET NEW YORK NY 10023 133439035 501(C)3 8315000 VARIOUS PROGRAMS-TO SUPPORT THE OPERATIONS OF THE HEALTH CENTER, ADULT DAY CARE AND TECH CENTER PROGRAMS. THE HEALTH CENTER PROVIDED MEDICAL AND VISION CARE SERVICES TO APPROXIMATELY 3,000 PEOPLE DURING 2023. THE ADULT DAY CARE PROGRAM PROVIDED MEDICAL AND HEALTH MONITORING SERVICES TO APPROXIMATELY 280 PEOPLE WITH CHRONIC HEALTH CONDITIONS AND FUNCTIONAL IMPAIRMENTS DURING 2023. THE TECH CENTER IS THE LARGEST AND FOREMOST PREMIER ASSISTIVE TECHNOLOGY RESOURCE IN THE U.S., CONNECTING INNOVATORS AND USERS TO ADVANCE TECHNOLOGICAL DEVELOPMENT FOR PEOPLE WHO ARE VISUALLY IMPAIRED. JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES 250 WEST 64TH STREET NEW YORK NY 10023 201480790 501(C)3 2610000 BEHAVIORAL HEALTH-TO SUPPORT THE OPERATIONS OF THE BEHAVIORAL HEALTH PROGRAM WHICH CONSISTS OF A PSYCHIATRIC CLINIC WHICH PROVIDES TREATMENT OF BEHAVIORAL DISORDERS TO PEOPLE WHO ARE BLING OR VISUALLY IMPAIRED, AT RISK FOR VISION LOSS, PHYSICALLY DISABLED, OR HAVE TRAUMATIC BRAIN INJURY. THE PSYCHIATRIC CLINIC PROVIDED BEHAVIORAL HEALTH SERVICES TO APPROXIMATELY 530 PEOPLE DURING 2023. LIGHTHOUSE INTERNATIONAL 250 WEST 64TH STREET NEW YORK NY 10023 131096620 501(C)3 1902000 RESEARCH PROGRAM-TO SUPPORT RESEARCH STUDIES TO BETTER ASSIST IN THE DEVELOPMENT OF METHODOLOGIES, TECHNIQUES, AND TECHNOLOGY THAT ADVANCES THE TREATMENT AND MANAGEMENT OF VISION LOSS AND HELPS PEOPLE WITH VISION LOSS TO LIVE FULLER LIVES UNIMPAIRED BY THEIR VISION LOSS. 4 SCHEDULE I, PART I, LINE 2 The 2023 Consolidating Schedule of Operations and Change in Net Assets by Program included in the Consolidated Audited Financial Statements for Lighthouse Guild International, Inc. and Affiliates includes a line item for Intercompany program support. This line item on the consolidated audited financial statements is used to report the distribution of investment earnings from the parent company, Lighthouse Guild International (LGI), to support the programs of certain affiliated organizations. The total amount distributed by LGI during 2023 was $15,197,000, broken out as follows: - The Jewish Guild for The Blind: $2,370,000 - JGB Rehabilitation Corporation: $8,315,000 - JGB Mental Health & Mental Retardation Services, Inc.: $2,610,000 - Lighthouse International: $1,902,000 LIGHTHOUSE GUILD INTERNATIONAL (LGI) DOES NOT HAVE A POLICY TO MONITOR THE USE OF GRANT FUNDS BY GRANT RECIPIENTS AS LGI DOES NOT ISSUE GRANTS TO UNRELATED ORGANIZATIONS OR THE GENERAL PUBLIC. THE ITEMS LISTED IN SCHEDULE I, PART II ARE INTERNAL GRANTS APPROVED BY LGI'S BOARD OF DIRECTORS, WHICH WERE MADE TO BENEFIT LGI'S SUBSIDIARY 501(C)(3) ORGANIZATIONS, IN SUPPORT OF LGI'S MISSION. X true true false false false false false false false false false CALVIN W ROBERTS MD President & CEO 842541 184947 0 0 19769 4339 18942 4158 3900 856 885152 194300 0 0 PAUL D MISITI CHIEF OPERATING OFFICER 318656 56233 0 0 78362 13829 19635 3465 1450 256 418103 73783 0 0 MAURA SWEENEY CHIEF PROGRAM & SERV. OFFICER 134345 249498 0 0 230 425 8085 15015 7597 14108 150257 279046 0 0 BRIAN DEVER CHIEF DEVEL. OFFICER 278941 0 0 0 20722 0 22169 0 37645 0 359477 0 0 0 WILLIAM H SEIPLE Chief Research Officer 0 257963 0 0 0 1608 0 18096 0 2256 0 279923 0 0 BRYAN M WOLYNSKI Chief Technology Officer 82653 153500 0 0 3674 6824 6245 11598 7267 13495 99839 185417 0 0 MELISSA ROSENBAUM CHIEF PEOPLE OFFICER 74362 144351 0 0 368 715 5493 10662 8188 15891 88411 171619 0 0 NICOLE R HART GC & CHIEF COMPLIANCE OFFICER 125236 61684 0 0 15177 7475 10874 5356 32724 16118 184011 90633 0 0 LAUREN DOODY DIRECTOR OF FINANCE 107190 77620 0 0 203 148 7602 5505 3593 2602 118588 85875 0 0 MD M RAHMAN Dir IT Network Infra &Ops 53169 124058 0 0 87 203 4156 9697 14657 34199 72069 168157 0 0 JAINE M SCHMIDT CHIEF COMM. & MARK. OFFICER 67609 101410 0 0 262 393 5037 7556 9088 13632 81996 122991 0 0 ANNEMARIE O'HEARN VP, Education & Training 148941 0 0 0 824 0 10746 0 13547 0 174058 0 0 0 CHARLES M CAMPOS Dir of Budget and Reimbur 62503 84911 0 0 143 194 5095 6923 22189 30144 89930 122172 0 0 KAREN L BARTH Dir. of Benefits and Comp 48439 94028 0 0 242 471 3444 6685 1190 2310 53315 103494 0 0 DONNA M LIPPMAN Dir. of Planned Giving 139502 0 0 0 768 0 10235 0 20071 0 170576 0 0 0 CHERYL A PEMBERTON-GRAVES CHIEF VOLUNTEER OFFICER 89235 24745 0 0 331 92 7186 1993 31479 8732 128231 35562 0 0 PART 1, LINE 1A: PAUL MISITI'S EMPLOYMENT CONTRACT SIGNED IN 2020, STATES THAT LIGHTHOUSE GUILD WILL REIMBURSE FOR REASONABLE LODGING EXPENSES REQUIRED FOR HIM TO WORK FROM LGI HEADQUARTERS IN NEW YORK CITY. Part I, Line 3: A PORTION OF COMPENSATION PAID BY LGI SERVICES, LLC (EIN #46-4232802), A DISREGARDED ENTITY OF THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE, HAS BEEN ALLOCATED TO THE LIGHTHOUSE GUILD INTERNATIONAL AND OTHER AFFILIATES. LIGHTHOUSE GUILD INTERNATIONAL EMPLOYEES DID NOT RECEIVE ANY DIRECT COMPENSATION FROM LIGHTHOUSE GUILD INTERNATIONAL BUT DID RECEIVE COMPENSATION FROM LGI SERVICES, LLC (EIN #46-4232802). LGI SERVICES, LLC IS THE EMPLOYER OF ALL SALARIED PERSONS PROVIDING SERVICE TO ALL LIGHTHOUSE GUILD INTERNATIONAL, INC AFFILIATES WHICH INCLUDE: LIGHTHOUSE GUILD INTERNATIONAL, INC., THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE, LIGHTHOUSE INTERNATIONAL, JGB REHABILITATION CORPORATION, GUILDNET, INC., GREATER BOSTON GUILD FOR THE BLIND, INC., and JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC. X 260 31363 FMV on date of gift false false false PART I, COLUMN B: THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. Form 990, Part III, Line 4a, Description of Program Service: LIGHTHOUSE GUILD INTERNATIONAL, INC. IS COMMITTED TO PREVENTING AND ADDRESSING VISION LOSS SO THAT INDIVIDUALS WITH OR AT RISK FOR VISION LOSS CAN LIVE FULLY AND INDEPENDENTLY. MOST SERVICES ARE PROVIDED THROUGH IT'S AFFILIATE CORPORATIONS: THE JEWISH GUILD FOR THE BLIND D/B/A JEWISH GUILD HEALTHCARE, LIGHTHOUSE INTERNATIONAL, GUILDNET, INC., JGB REHABILITATION CORPORATION, AND JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC. Form 990, Part VI, Section A, line 6: There are ten (10) members of the Corporation (collectively, the "Members"). Membership in the Corporation is not transferable. Each Member shall be committed to the furtherance of the purposes of the Corporation and shall abide by the By-Laws and all rules and policies of the Corporation. Form 990, Part VI, Section A, line 7a: Prior to January 1, 2022, if a member who is a Guild (Jewish Guild for the Blind) Appointee becomes incapacitated, dies, resigns or is removed by the other members, the remaining Guild Appointees shall appoint a successor by a majority vote of such group, and such successor shall also be deemed to be a Guild Appointee. Prior to January 1, 2022, if a member who is a Lighthouse (Lighthouse International) Appointee becomes incapacitated, dies, resigns or is removed by the other Members, the remaining Lighthouse Appointees shall appoint a successor by a majority vote of such group, and such successor shall also be deemed to be a Lighthouse Appointee. From and after January 1, 2022, if any Member becomes incapacitated, dies, resigns or is removed by the other Members, a successor shall be appointed by a majority vote of the total number of Members, regardless of whether the vacancy related to a Member who was previously a Lighthouse Appointee or Guild Appointee. Form 990, Section A, line 7b: Any by-Law may be adopted, amended, modified, restated or repealed only by the Member. Form 990, Part VI, Section B, line 11b: The Form 990 is prepared by the finance department and reviewed by outside tax experts. The form is then distributed to the full board for review and approval prior to it's filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS AND EMPLOYEES OF THE ORGANIZATION. A DISCLOSURE QUESTIONNAIRE CONCERNING FINANCIAL INTERESTS AND ANY OTHER POTENTIAL CONFLICTS OF INTEREST AND RELATED ISSUES IS COMPLETED BY EACH DIRECTOR, OFFICER AND EMPLOYEE ON AN ANNUAL BASIS. NOTWITHSTANDING SUBMISSION OF THE APPLICABLE QUESTIONNAIRE, EACH DIRECTOR, OFFICER OR EMPLOYEE HAS A CONTINUING DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST PROMPTLY UPON COMING INTO POSSESSION OF ANY INFORMATION CONCERNING A POTENTIAL CONFLICT OF INTEREST OR ANY CHANGES IN THE INFORMATION REQUESTED IN THE QUESTIONNAIRE. ANY POTENTIAL CONFLICT OF INTEREST SHALL BE DISCLOSED TO THE AUDIT COMMITTEE OF THE BOARD, OR, WHEN THE MATTER IS THEN UNDER CONSIDERATION BY THE BOARD OR THE EXECUTIVE COMMITTEE, TO THE BOARD OR EXECUTIVE COMMITTEE, RESPECTIVELY. NEITHER THE AUDIT OR EXECUTIVE COMMITTEE, NOR THE BOARD SHALL GENERALLY APPROVE ANY TRANSACTION GIVING RISE TO A POTENTIAL CONFLICT OF INTEREST. HOWEVER, IN EXCEPTIONAL CIRCUMSTANCES, THE AUDIT COMMITTEE, THE EXECUTIVE COMMITTEE OR THE BOARD MAY DETERMINE THAT BASED ON A CONSIDERATION OF PRICE, QUALITY, EXPERTISE AND OTHER RELEVANT FACTORS, THERE IS NO TRANSACTION THAT IS AVAILABLE OR FEASIBLE AS AN ALTERNATIVE TO THE PROPOSED TRANSACTION AND SUCH TRANSACTION IS FAIR AND REASONABLE AND IN THE ORGANIZATION'S BEST INTEREST. UNDER SUCH CIRCUMSTANCES, THE AUDIT COMMITTEE, THE EXECUTIVE COMMITTEE, OR BOARD MAY APPROVE SUCH TRANSACTION (SUBJECT, IN THE CASE OF THE AUDIT COMMITTEE, TO THE APPROVAL OF THE EXECUTIVE COMMITTEE OR THE BOARD). SUCH CONSIDERATION AND ACTION SHALL BE CONTEMPORANEOUSLY RECORDED AND SHALL BE REFLECTED IN THE APPROPRIATE MEETING MINUTES. A DIRECTOR, OFFICER, OR EMPLOYEE WITH A POTENTIAL CONFLICT OF INTEREST SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR, SEEK TO INFLUENCE, PARTICIPATE IN, OR BE PRESENT DURING ANY DELIBERATIONS OR VOTE OF THE AUDIT COMMITTEE, EXECUTIVE COMMITTEE OR THE BOARD REGARDING THE TRANSACTION OR POTENTIAL TRANSACTION GIVING RISE TO THE POTENTIAL CONFLICT OF INTEREST. NEITHER THE AUDIT COMMITTEE, EXECUTIVE COMMITTEE NOR THE BOARD SHALL APPROVE ANY TRANSACTION GIVING RISE TO A POTENTIAL CONFLICT OF INTEREST BY LESS THAN A MAJORITY VOTE Of COMMITTEE (OR BOARD) MEMBERS PRESENT AT THE MEETING. THE DISCLOSURE OF A POTENTIAL CONFLICT OF INTEREST AND THE RESOLUTION OF SUCH POTENTIAL CONFLICT OF INTEREST SHALL BE RECORDED IN THE MINUTES OF THE MEETING OF THE AUDIT COMMITTEE, OR THE EXECUTIVE COMMITTEE OR BOARD AT WHICH THE MATTER WAS PRESENTED OR DISCUSSED. Form 990, Part VI, Section B, Line 15: See Schedule J, Part I, Line 3 Explanation. Form 990, Part VI, Section C, line 19: The Form 990 and audited financial statements are available on Lighthouse Guild's website. Upon request, the organization will make available only those documents required to be disclosed under the public inspection laws. Form 990, Part VII, Section A: SEE SCHEDULE J PART I, LINE 3 EXPLANATION. Form 990, Part IX, Line 1: The 2023 Consolidating Schedule of Operations and Change in Net Assets by Program included in the Consolidated Audited Financial Statements for Lighthouse Guild International, Inc. and Affiliates includes a line item for Intercompany program support. This line item on the consolidated audited financial statements is used to report the distribution of investment earnings from the parent company, Lighthouse Guild International (LGI), to support the programs of certain affiliated organizations. The total amount distributed by LGI during 2023 was $15,197,000, broken out as follows: - The Jewish Guild for The Blind: $2,370,000 - JGB Rehabilitation Corporation: $8,315,000 - JGB Mental Health & Mental Retardation Services, Inc.: $2,610,000 - Lighthouse International: $1,902,000 Form 990, Part IX, Column B: The majority of Lighthouse Guild International, Inc.'s services are provided with and through affiliates each of which files their own Form 990. Lighthouse Guild International, Inc. handles the management, marketing and fundraising for all of these affiliate corporations including The Jewish Guild for the Blind D/B/A Jewish Guild Healthcare, Lighthouse International, Guildnet, Inc., JGB Rehabilitation Corporation, JGB Mental Health and Mental Retardation Services, Inc., and Greater Boston Guild for the Blind, Inc. Form 990, Part XI, line 9, Changes in Net Assets: Reserve on Due from Affiliates -6,121,236 Total to Form 990, Part XI, Line 9 -6,121,236 LGI Programs LLC 250 WEST 64TH STREET NEW YORK NY 10023 464269952 Provide Svcs. NY 0 127699589 LGII JEWISH GUILD FOR THE BLIND DBA JEWISH 250 WEST 64TH STREET NEW YORK NY 10023 131623854 VISION HEALTH NY 501(c)(3) LINE 10 LGII true JGB REHABILITATION CORPORATION 250 WEST 64TH STREET NEW YORK NY 10023 133439035 CLINIC NY 501(c)(3) Line 10 JGB true GUILDNET INC 250 WEST 64TH STREET NEW YORK NY 10023 133936057 HEALTH PLAN NY 501(c)(3) Line 10 JGB true GREATER BOSTON GUILD FOR THE BLIND INC 250 WEST 64TH STREET NEW YORK NY 10023 042103893 EDUCATION MA 501(c)(3) Line 7 JGB true JGB MENTAL HEALTH AND MENTAL RETARDATION 250 WEST 64TH STREET NEW YORK NY 10023 201480790 MENTAL HEALTH NY 501(c)(3) Line 10 JGB true LIGHTHOUSE INTERNATIONAL 250 WEST 64TH STREET NEW YORK NY 10023 131096620 VISION HEALTH NY 501(c)(3) Line 7 LGII true 80 WEST END AVENUE LEASEHOLD CONDOMINIUM 250 WEST 64TH STREET NEW YORK NY 10023 832867887 MANAGE PROPER NY LGII C corp. 0 875286 1.00000 true true true false false false false false false true false true false false true true true false false JGB REHABILITATION CORPORATION A 2081100 Cost JGB MENTAL HLTH & MNTL RETARDATION SVCS INC A 444624 Cost LIGHTHOUSE INTERNATIONAL A 50672 Cost THE JEWISH GUILD FOR THE BLIND A 588331 Cost THE JEWISH GUILD FOR THE BLIND B 2370000 FMV LIGHTHOUSE INTERNATIONAL B 1902000 FMV JGB REHABILITATION CORPORATION B 8315000 FMV JGB MENTAL HLTH & MNTL RETARDATION SVCS INC B 2610000 FMV THE JEWISH GUILD FOR THE BLIND J 549749 Cost JGB MENTAL HLTH & MNTL RETARDATION SVCS INC J 415466 Cost JGB REHABILITATION CORPORATION J 1944623 Cost LIGHTHOUSE INTERNATIONAL L 112324 FMV JGB MENTAL HLTH & MNTL RETARDATION SVCS INC O 684899 Cost THE JEWISH GUILD FOR THE BLIND O 610077 Cost JGB REHABILITATION CORPORATION O 2766767 Cost JGB MENTAL HLTH & MNTL RETARDATION SVCS INC P 620000 Cost THE JEWISH GUILD FOR THE BLIND P 21025000 Cost 80 WEST END AVENUE LEASEHOLD CONDOMINIUM P 6286000 Cost THE JEWISH GUILD FOR THE BLIND Q 6622765 Cost JGB REHABILITATION CORPORATION Q 3000000 Cost LIGHTHOUSE INTERNATIONAL Q 640000 Cost JGB MENTAL HLTH & MNTL RETARDATION SVCS INC Q 1100000 Cost 80 WEST END AVENUE LEASEHOLD CONDOMINIUM Q 598481 Cost GUILDNET INC 250 WEST 64TH STREET NEW YORK NY 10023 133936057 X 0 0 0 6201232 6201232 460062 115016 0 0 0 GREATER BOSTON GUILD FOR THE 250 WEST 64TH STREET NEW YORK NY 10023 042103893 0 0 0 130981 130981 26196 6549 0 0 0 JGB REHABILITATION CORPORATI 250 WEST 64TH STREET NEW YORK NY 10023 133439035 X 0 0 0 15662634 15662634 933132 233283 0 0 0 LIGHTHOUSE INTERNATIONAL 250 WEST 64TH STREET NEW YORK NY 10023 131096620 0 0 0 611492 611492 116724 29181 0 0 0 THE JEWISH GUILD FOR THE BLI 250 WEST 64TH STREET NEW YORK NY 10023 131623854 X 0 0 0 5331642 5331642 416582 104146 0 0 0 JGB MNTAL HLTH & MNTAL RETAR 250 WEST 64TH STREET NEW YORK NY 10023 201480790 0 0 0 3910507 3910507 345525 86381 0 0 0 LIGHTHOUSE GUILD INTERNATION 250 WEST 64TH ST NEW YORK NY 10023 464215298 X 0 0 0 32718032 32718032 1000000 250000 0 0 0