2023-05-12T14:22:14-05:00 2022-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2021-07-01 135562266 LINCOLN HALL % ELIZABETH MIRRA LINC 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 NOBLE VARUGHESE INTERIM EXEC. DIR. 9142487474 2023-05-12 true NOBLE VARUGHESE 999009999 Paul Hammerschmidt P01384178 2128858000 2 2021 2023-04-26 12:10:37Z LINCOLN HALL BOYS' HAVEN NOBLE VARUGHESE PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 25077455 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. 14 14 311 14 0 0 1790128 4821618 19405345 20116226 -13258 3660 172041 135951 21354256 25077455 91164 115763 0 0 16525359 16088716 0 0 0 5388786 6372221 22005309 22576700 -651053 2500755 9940828 10073100 14708415 10201461 -4767587 -128361 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 8257182 32235 12108854 FAMILY REUNIFICATION PROGRAM - REUNITES MINORS WITH THEIR FAMILIES. PROVIDES HEALTH SCRENING, FOOD, CLOTHING, SHELTER, AND EDUCATION. THERE WERE 401 MINORS SERVED DURING THE FISCAL YEAR. 4157949 44904 3886869 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 6,354 CARE DAYS BILLED DURING THE FISCAL YEAR. 2566081 13550 2709231 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 1,779 CARE DAYS BILLED DURING THIS FISCAL YEAR. 3765083 25074 1411272 18746295 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 19 0 true 311 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true false false false X ELIZABETH MIRRA 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 X SCOTT MERROW EXE. DIRECTOR thru 4/26/22 50.0 0.0 X 175840 0 85049 MICHAEL MCLAUGHLIN CFO thru 12/1/21 50.0 10.0 X 149081 0 51981 NOBLE VARUGHESE asso. ED/acting ED eff. apr 22 55.0 0.0 X 116704 0 59206 Ronald Robinson Program Director 50.0 0.0 X 100688 0 69359 JAMES COUGHLIN Director, RESIDENTIAL SERVICES 55.0 0.0 X 107402 0 44503 Elizabeth Mirra Controller eff. 12/1/21 50.0 10.0 X 23865 0 654 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 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 673580 0 310752 5 false true false CulinArt Group Inc PO Box 417632 BOSTON MA 022417632 CATERING 475614 OperationsInc LLC 383 Main Ave 4th floor NORWALK CT 06851 HR srv contractor 309176 BDO USA LLP PO Box 642743 PITTSBURG PA 152642743 auditing 263713 Edgewood Partners Insurance Center One California St Suite 400 SAN FRANCISCO CA 94111 CONSULTING SERVICES 220670 ABM Janitorial Svcs NEAST Inc PO Box 419860 BOSTON MA 022419860 cleaning 176739 7 186 600000 3381433 839999 4821618 FAMILY REUNIFICATION PROGRAM 900099 12108854 12108854 CARE & MAINTENANCE 624200 3604316 3604316 RAISE THE AGE 900099 2709231 2709231 TUITION REVENUE 611710 949459 949459 MEDICAL SERVICES 624200 461813 461813 282553 282553 20116226 0 0 0 107882 107882 0 107882 107882 3660 0 3660 3660 3660 0 0 0 0 0 0 0 0 0 E-RATE TELECOMMUNICATION REIMBURSEMENT 517000 26081 26081 MISCELLANEOUS REVENUE 900099 1988 1988 28069 25077455 20116226 139611 0 115763 115763 0 0 636973 547797 89176 0 11330880 9720674 1610206 545034 467981 77053 2027131 1740636 286495 1548698 1329949 218749 0 65760 65760 138000 138000 0 0 0 0 14699 5001 9698 556292 398588 157704 0 0 905460 700675 204785 333379 283237 50142 0 6492 1164 5328 17614 17614 0 535501 362190 173311 652294 548204 104090 PURCHASED SERVICES 1879824 1413086 466738 FOOD 507633 502643 4990 SUBSCRIPTION & PUBLICATIONS 212963 208294 4669 PURCHASED HEALTH SERVICES 122514 72021 50493 423796 328392 95404 22576700 18746295 3830405 0 4652023 4591089 1168 1610 0 0 2708514 3333938 0 0 0 0 0 0 177162 243485 284910 65627 21679053 19844386 2114367 1834667 0 0 0 0 0 0 0 0 2684 2684 9940828 10073100 1714329 1664532 0 0 0 0 0 0 0 0 0 0 71015 33539 1186895 0 11736176 8503390 14708415 10201461 X -5039466 -424066 271879 295705 -4767587 -128361 9940828 10073100 X 2500755 2138471 X false true X true true true X 1139506 839728 1354009 1790128 4821618 9944989 21656081 26644247 22349744 19405345 20116226 110171643 0 0 0 22795587 27483975 23703753 21195473 24937844 120116632 0 0 0 120116632 113721 116649 111428 102292 107882 551972 0 113721 116649 111428 102292 107882 551972 0 410757 436809 32062 69749 28069 977446 23320065 28037433 23847243 21367514 25073795 121646050 0.98743 0.98181 0.00454 0.00483 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310501 310501 15418911 14440910 978001 5623556 5185401 438155 326085 218075 108010 1834667 0 ACCRUED PENSION OBLIGATION 5273622 DUE TO RELATED PARTY 3229768 8503390 X 25077455 25077455 25077455 22576700 22576700 22576700 SCHEDULE D, PART X, LINE 2: UNDER U.S. 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-RECOGNIZE 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, 2022, 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, 2022, LINCOLN HALL WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. true PARENTS & CHILDREN ALLOWANCES 115763 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, Column B $115,763 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 SCOTT MERROW EXE. DIRECTOR thru 4/26/22 175840 0 0 0 0 0 26000 0 59049 0 260889 0 0 0 MICHAEL MCLAUGHLIN CFO thru 12/1/21 149081 0 0 0 0 0 5600 0 46381 0 201062 0 0 0 NOBLE VARUGHESE asso. ED/acting ED eff. apr 22 116704 0 0 0 0 0 13593 0 45613 0 175910 0 0 0 JAMES COUGHLIN Director, RESIDENTIAL SERVICES 107402 0 0 0 0 0 10400 0 34103 0 151905 0 0 0 Ronald Robinson Program Director 100688 0 0 0 0 0 10379 0 58980 0 170047 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 SCOTT MERROW, EXECUTIVE DIRECTOR, AND NOBLE VARUGHESE, ASSOCIATE EXECUTIVE DIRECTOR. THE ANNUAL FAIR MARKET VALUE FOR MR. MERROW IS ESTIMATED AT $39,000 AND $27,000 FOR MR. VARUGHESE. THESE AMOUNTS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (D). THEIR EMPLOYMENT REQUIRES THEM 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 THEIR JOB DESCRIPTIONS. FORM 990, PART III, LINE 4D: 1) 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 4,680 care days billed during this fiscal year. EXPENSES: $2,728,602. GRANTS: $24,785. REVENUE: $949,459. 2) MEDICAL SERVICES TO CHILDREN IN CARE - OFFERS PERIODIC PHYSICALS 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 6,354 care days billed during this fiscal year. EXPENSES: $1,036,481. GRANTS: $289. REVENUE: $461,813. 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, 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, 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.........$2,138,471 LH FOUNDATION INC PO BOX 600 - ROUTE 202 LINCOLNDALE NY 10540 133330145 SUPPORT ORG. NY 501(C)(3) 12 LINCOLN HALL true false false true false true false false false false false false true true true true false false false false LH FOUNDATION INC C 600000 cost LH FOUNDATION INC e 3229768 cost