2025-05-15T11:15:24-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 135562266 LINCOLN HALL % DENNIS MCVEIGH LINC 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 Dennis Mcveigh CFO 9142487474 2025-05-15 true true Paul Hammerschmidt P01384178 2128858000 2025-05-14 2023 2025-03-06 01:10:19Z Dennis Mcveigh PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 20779292 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. 12 12 264 13 0 0 3649969 3707566 19483315 16782348 0 0 78017 289378 23211301 20779292 100714 121244 0 0 14695167 13951863 0 0 0 6294603 8656711 21090484 22729818 2120817 -1950526 11205104 9220981 7533919 6772875 3671185 2448106 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 true 11683008 55692 14231806 FAMILY REUNIFICATION PROGRAM - THE PROGRAM REUNITES MINORS WITH THEIR FAMILIES. PROVIDES HEALTH SCREENING, FOOD, CLOTHING, SHELTER AND EDUCATION. THERE WERE 399 MINORS SERVED DURING THE FISCAL YEAR. 2297629 34812 1222672 INSTITUTIONAL CARE - THIS PROGRAM PROVIDES AN ENVIRONMENT WHICH ALLOWS CHILDREN TO LEARN CONSEQUENCES OF BEHAVIOR AND DEVELOP RESPONSIBILITY IN SOCIAL INTERACTION. DURING THE FISCAL YEAR, AN AVERAGE OF 24 STUDENT RESIDENTS WERE SERVED. THE SERVICES INCLUDE ASSESSMENTS, THERAPY, COUNSELLING, RECREATION AND FAMILY ENGAGEMENT OF APPROXIMATELY 1,464 CARE DAYS BILLED DURING THE FISCAL YEAR. THE OPERATION OF THIS PROGRAM CEASED ON JANUARY 2024. 1448976 19843 293223 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 1,315 CARE DAYS BILLED DURING THIS FISCAL YEAR. 1474645 10897 1034647 16904258 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 264 true false false false false false false false false false false false false X 12 12 false true 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 THRU 1123 EXECUTIVE DIRECTOR 50.0 0.0 X 181648 0 29964 JAMES COUGHLIN DIRECTOR, PROGRAM SUPPORT 50.0 0.0 X 121492 0 22924 RONALD ROBINSON PROGRAM DIRECTOR 50.0 0.0 X 103263 0 22603 EDWARD SOFIA PROGRAM DIRECTOR 50.0 0.0 X 104531 0 10286 ELIZABETH MIRRA THRU 923 CONTROLLER 40.0 10.0 X 99019 0 10961 PAUL MEISSNER PRESIDENT 1.0 1.0 X X 0 0 0 MITCHEL SIMPLER CHAIRMAN 1.0 0.0 X X 0 0 0 JAMES L GARRITY JR ESQ VICE PRESIDENT 1.0 0.0 X X 0 0 0 D TODD SULLIVAN TREASURER 1.0 1.0 X X 0 0 0 EDWARD G ANGELINI SECRETARY 1.0 1.0 X X 0 0 0 SHANE M BIGELOW MANAGER 0.5 1.0 X 0 0 0 JOHN CORCORAN MANAGER 1.0 0.5 X 0 0 0 SAL LIFRIERI MANAGER 0.5 0.0 X 0 0 0 JOHN J MCCARTHY JR ESQ MANAGER 0.5 0.5 X 0 0 0 CLAUDIO OCHOA MANAGER 0.5 0.5 X 0 0 0 PHIL RUGGIERI MANAGER 1.0 0.5 X 0 0 0 MSGR KEVIN SULLIVAN MANAGER 0.5 0.5 X 0 0 0 HEIKE VOGEL MANAGER (THRU 08/2023) 1.0 1.0 X 0 0 0 609953 0 96738 4 false true false CHILDREN'S VILLAGE INC One Echo Hill DOBBS FERRY NY 10522 Consulting 1257000 CULINART GROUP INC PO Box 417632 BOSTON MA 022417632 Catering 482428 BDO USA 200 PARK AVENUE NEW YORK NY 10166 ACCOUNTING 413342 A BORRELLI MECHANICAL 147 Wheeler AveNUE PLEASANTVILLE NY 10570 Boiler Replacement 212000 COFFEY MODICA LLP 100 White Plains Road TARRYTOWN NY 10591 Legal 206634 8 3707141 425 3707566 FAMILY REUNIFICATION PROGRAM 900099 14231806 14231806 CARE & MAINTENANCE 624200 1108914 1108914 RAISE THE AGE 900099 882332 882332 TUITION REVENUE 611710 293223 293223 MEDICAL SERVICES 624200 152314 152314 113759 113759 16782348 0 0 0 88201 88201 0 88201 88201 0 0 0 0 0 0 0 0 0 0 INSURANE CO. REIMBURSEMENT 900099 129192 129192 MISCELLANEOUS REVENUE 900099 71985 71985 201177 20779292 16782348 289378 0 121244 121244 0 0 126938 112217 14721 0 10670325 9451805 1218520 88076 77336 10740 2024407 1777459 246948 1042117 915041 127076 0 275340 275340 239004 239004 0 0 17541 17541 0 5565 1155 4410 527370 475941 51429 0 0 1121957 955035 166922 114075 64548 49527 0 0 16483 16483 0 321726 271797 49929 704340 522773 181567 PURCHASED SERVICES 4068959 1211299 2857660 FOOD 407002 406203 799 R&M - PLANT & EQUIPMENT 252769 204967 47802 ADMINISTRATIVE EXPENSE 86817 25116 61701 497763 310322 187441 22729818 16904258 5825560 0 6192783 3352009 4448 364 0 0 3047287 4151526 0 0 0 0 0 0 336068 170552 64095 10192 22122120 20587696 1558389 1534424 0 0 0 0 0 0 0 0 2034 1914 11205104 9220981 995657 1443777 0 0 0 5016 0 0 0 0 0 0 0 0 0 0 6538262 5324082 7533919 6772875 X 3443308 2386834 227877 61272 3671185 2448106 11205104 9220981 X -1950526 727447 X false true X true false X 1354009 1790128 4821618 3649969 3707566 15323290 22349744 19405345 20116226 19483315 16782348 98136978 0 0 0 23703753 21195473 24937844 23133284 20489914 113460268 0 0 0 113460268 111428 102292 107882 106517 88201 516320 0 111428 102292 107882 106517 88201 516320 0 32062 69749 28069 -28500 201177 302557 23847243 21367514 25073795 23211301 20779292 114279145 0.99283 0.99109 0.00452 0.00448 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310501 310501 15545755 14849760 695995 2300 442 1858 5937480 5490971 446509 326084 246523 79561 1534424 0 DUE TO RELATED PARTY 2956636 ACCRUED PENSION OBLIGATION 2367446 5324082 X 20779292 20779292 20779292 22729818 22729818 22729818 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, 2024, 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, 2024, LINCOLN HALL WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. true PARENTS & CHILDREN ALLOWANCES 121244 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: $121,244 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 true false false false false false false false false NOBLE VARUGHESE THRU 1123 EXECUTIVE DIRECTOR 171648 0 0 0 10000 0 500 0 29464 0 211612 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 2023 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. SCHEDULE J, PART 1, LINE 4: NOBLE VARUGHESE AND RONALD ROBINSON RECEIVED SEVERANCE PAYMENT OF $10,000 AND $53,084 RESPECTIVELY. THIS AMOUNT IS INCLUDED IN COLUMN B(III). 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 803 CARE DAYS BILLED DURING THIS FISCAL YEAR. EXPENSES: $1,143,869. GRANTS: $9,605. REVENUE: $882,332. 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 2,300 CARE DAYS BILLED DURING THIS FISCAL YEAR. THE OPERATION OF THIS PROGRAM CEASED ON JANUARY 2024. EXPENSES: $330,776. GRANTS: $1,292. REVENUE: $152,314. FORM 990, PART VI, SECTION A, LINE 3: DURING 2023 THERE WAS SIGNIFICANT TURNOVER IN KEY LEADERSHIP POSITIONS INCLUDING THE EXECUTIVE DIRECTOR, CFO AND HUMAN RESOURCES DIRECTOR. AS A RESULT OF THIS, CHILDREN'S VILLAGE MANAGEMENT SERVICES (CVMS), AN ESTABLISHED NOT-FOR-PROFIT WITH RELEVANT EXPERTISE, WAS ENGAGED IN SEPTEMBER 2023. CVMS HAS BEEN HELPING TO MANAGE THE DAY-TO-DAY OPERATIONS AND PROVIDE STRATEGIC GUIDANCE. 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 ........ $727,447 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 false true true true true false false false false LH FOUNDATION INC e 2956636 cost