2019-10-30T14:50:30-05:00 2018-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2018-01-01 132877912 FREEDOM INSTITUTE INC FREE 2128380044 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 ROBERT L MILLER CHAIRMAN 2128380044 2019-10-30 1 GARRETT M HIGGINS P00543209 9143818900 65.51.112.58 2019-10-30 14:50:27 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2018 2020-01-14 16:20:31Z X ROBERT L MILLER 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 5136256 0 X WWW.FREEDOMINSTITUTE.ORG X 1976 NY TO ASSIST AND COUNSEL SUBSTANCE ABUSERS, THEIR FAMILIES, AND THEIR EMPLOYERS. 7 7 46 7 0 28100 502216 476136 2796250 2709280 256557 607628 -44452 -25533 3510571 3767511 0 0 0 0 2460508 2357567 45100 42500 120457 2236609 2251715 4742217 4651782 -1231646 -884271 4560473 2984078 464618 405700 4095855 2578378 X FOUNDED IN 1976, FREEDOM INSTITUTE IS A RESOURCE CENTER FOR INDIVIDUALS AND FAMILIES COPING WITH ADDICTION AND CO-OCCURRING ISSUES SUCH AS DEPRESSION AND ANXIETY. WE OFFER PERSONALIZED COUNSEL AND CARE TO THOSE SEEKING TO PREVENT, UNDERSTAND OR RECOVER FROM SUBSTANCE ABUSE AND ADDICTION. 0 0 3830873 2709280 SEE SCHEDULE OTHE FIRST HALF OF 2018 SAW A RELATIVELY ROBUST CENSUS IN BOTH THE INTENSIVE OUTPATIENT PROGRAM AND THE EVENING OUTPATIENT GROUPS. PROGRAMMATICALLY, WE WORKED TO INCORPORATE FAMILY SERVICES INTO OVERALL CLINICAL PROGRAMMING, RATHER THAN HAVE A STAND-ALONE FAMILY PROGRAM. RESULTS HAVE INCLUDED A REGULAR MULTI-FAMILY GROUP AS PART OF THE IOP, THE ADDITION OF A FAMILY DBT GROUP, AND A RESTRUCTURING OF OUR ASSESSMENT PROCESS SO THAT FAMILY MEMBERS ARE INCLUDED IN THE PROCESS FOR ALL CLIENTS WHENEVER POSSIBLE, NOT JUST YOUNG ADULT CLIENTS. AT THE SAME TIME, CLINICAL STAFF WITHOUT FAMILY THERAPY SPECIALIZATION WERE TRAINED TO PERFORM SOME OF THESE FUNCTIONS, AND WE REDUCED THE FAMILY THERAPIST HEADCOUNT. OTHER CHANGES TO CLINICAL PROGRAMMING INCLUDED THE ADDITION OF NEW MODALITIES TO IOP, AND THE ADDITION OF A DESIGNATED INTAKE COUNSELOR TO STREAMLINE THAT PROCESS, ENHANCE CLIENT EXPERIENCE, AND STRENGTHEN REFERENT RELATIONS. THERE CONTINUE TO BE CHALLENGES AROUND PRICING AND INSURANCE REIMBURSEMENT, AS WELL AS INCREASED COMPETITION IN THE LOCAL MARKET. THE SECOND HALF OF 2018 SAW A SIGNIFICANT DROP IN CENSUS AND REVENUES. AFTER A SYSTEMIC ANALYSIS BY THE LEADERSHIP TEAM, EFFORTS ARE UNDERWAY TO CORRECT THIS. FREEDOM INSTITUTE'S SCHOOL-BASED PREVENTION PROGRAM, HALLWAYS, CONTINUES TO FACE SIGNIFICANT TIME AND RESOURCE CHALLENGES FROM SCHOOLS, EVEN AS THE NEED FOR SOCIAL EMOTIONAL LEARNING, INDICATED SUBSTANCE USE PREVENTION AND CONSENT EDUCATION CONTINUES TO GROW. EFFORTS TO IMPROVE PARENT ENGAGEMENT HAVE HAD MIXED RESULTS. WE ANTICIPATE MAKING SIGNIFICANT CHANGES TO THIS PROGRAM IN 2019, AS THE CURRENT MODEL IS TOO RELIANT ON SCHOOL FUNDING. 3830873 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 41 0 46 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 0 0 0 1 0 1 1 0 1 0 NY X X RACHEL RUSSELL 2128380044 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 X ROBERT L MILLER CHAIRMAN 5.00 X X 0 0 0 JACQUELINE R WILLIAMS SECRETARY 0.20 X X 0 0 0 ROBERT BOYLE TREASURER 0.20 X X 0 0 0 JESSICA AMBROSE TRUSTEE 0.20 X 0 0 0 ANSON BARRETT FRELINGHUYSEN TRUSTEE 0.20 X 0 0 0 JOHN LOEFFLER TRUSTEE 0.20 X 0 0 0 PATRICK ROBINSON TRUSTEE 0.20 X 0 0 0 RACHEL J RUSSELL CHIEF CLINICAL OFFICER 35.00 X 190679 0 25886 190679 0 25886 1 0 1 0 0 304259 171877 53101 476136 COUNSELING FEES 621400 2709280 2709280 2709280 76943 76943 1805147 1274462 530685 530685 530685 68750 304259 94283 -25533 -25533 3767511 2709280 0 582095 X 216565 162424 54141 1757221 1459002 271381 26838 29895 25021 4379 495 183303 152195 28309 2799 170583 140293 27940 2350 5316 4724 535 57 24500 24500 42500 42500 36388 36388 569168 486762 72758 9648 94353 57341 32514 4498 177050 165205 10668 1177 94856 84299 9547 1010 862939 766902 86851 9186 5964 5301 600 63 12212 10853 1229 130 42526 37793 4280 453 28037 24917 2822 298 UBI TAX EXPENSE 5600 4606 918 76 ACCUPUNCTURE/DRUG TESTI 166702 166702 MOVING EXPENSES 80348 71406 8087 855 BAD DEBT 22024 22024 23732 5127 581 18024 4651782 3830873 700452 120457 167176 261776 289218 14266 17510 19500 144704 153093 36268 37039 824370 695288 154280 129082 3747414 2366900 3903 2422 4560473 2984078 151390 137255 100212 143993 213016 124452 464618 405700 X 3991908 2476036 49432 47827 54515 54515 4095855 2578378 4560473 2984078 -884271 -633206 0 X 0 1 X 0 0 X 660088 603610 555297 502216 476136 2797347 1581037 2119291 2394468 2796250 2709280 11600326 2241125 2722901 2949765 3298466 3185416 14397673 78536 85900 119100 151404 84935 519875 0 78536 85900 119100 151404 84935 519875 13877798 176452 197678 235456 105228 76943 791757 176452 197678 235456 105228 76943 791757 2417577 2920579 3185221 3403694 3262359 15189430 0.91360 0.90130 0.05210 0.06410 X 4016629 -24101 1575000 36388 2381140 4913205 519861 1375000 41437 4016629 5901951 439161 1375000 52907 4913205 7315406 45927 1400000 59382 5901951 7923860 400528 950000 58982 7315406 0.95700 0.02290 0.02010 0 0 360859 311051 49808 463511 384237 79274 129082 DEFERRED RENT 124452 124452 X 3097917 -633206 -633206 3731123 36388 36388 3767511 4615394 0 4615394 36388 36388 4651782 PART V, LINE 4: THE ENDOWMENT FUND WAS CREATED THROUGH A 1980 BOARD OF DIRECTORS RESOLUTION WITH THE PURPOSE OF ESTABLISHING A PERMANENT FUNDING BASIS. THE BOARD OF DIRECTORS, AT ITS DISCRETION, AND BASED ON THE NEEDS OF THE INSTITUTE, CAN DECIDE WHETHER TO REINVEST ENDOWMENT INCOME OR USE IT FOR OPERATING PURPOSES. PART X, LINE 2: THE INSTITUTE RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE INSTITUTE HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE INSTITUTE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2015. X X X 1 DAVID BOWEN & COMPANY LLC 596 WARBURTON AVE HASTINGS ON HUDSON NY 10706 CONSULTING; FUNDRAISING STRATEGIC PLANNING 0 373009 42500 330509 373009 42500 330509 NY BENEFIT DINNER COMMITTEE 373009 304259 68750 90233 4050 373009 304259 68750 90233 4050 94283 -25533 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE COMPANY SHALL RECEIVE FROM THE CLIENT AS COMPENSATION FOR ITS SERVICES A FEE OF $42,500, $6,500 OF WHICH IS DUE AND PAYABLE UPON THE SIGNING OF THIS AGREEMENT. THE CLIENT SHALL REIMBURSE THE COMPANY'S OUT-OF-POCKET COSTS AND EXPENSES INCURRED IN CONNECTION WITH THE SERVICES PROVIDED. IN 2018, REIMBURSEMENT OF EXPENSES TOTALED $1,915. 0 0 0 0 0 0 0 0 0 RACHEL J RUSSELL CHIEF CLINICAL OFFICER 190679 0 0 0 0 0 6000 0 19886 0 216565 0 0 0 X 4 53101 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS LISTED IN COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 ROBERT L. MILLER AND JESSICA AMBROSE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B FREEDOM INSTITUTE INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE CHAIRMAN OF THE BOARD AND GENERAL MANAGER MEET WITH THE OUTSIDE ACCOUNTANT AND REVIEW THE FORM 990 IN DETAIL TO ENSURE THAT IT CORRECTLY REFLECTS ALL ACTIVITIES AND POLICIES AT FREEDOM INSTITUTE. THE FINAL VERSION IS ELECTRONICALLY SENT TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12 WHILE THE CURRENT CONFLICT OF INTEREST POLICY OF THE ORGANIZATION DOES NOT CONFORM WITH ALL OF THE REQUIREMENTS OF THE NYS REVITALIZATION ACT, THE POLICY DOES REQUIRE ANNUAL DISCLOSURE STATEMENTS FOR POTENTIAL CONFLICTS OF INTEREST. FURTHERMORE, BOARD MEMBERS AND EMPLOYEES, IN THE COURSE OF MEETING OR ACTIVITIES, ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS WELL AS RECUSE THEMSELVES FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15B FREEDOM INSTITUTE'S CHIEF MANAGEMENT OFFICER IS CURRENTLY THE CHAIRMAN OF THE BOARD WHO DOES NOT RECEIVE ANY COMPENSATION. IN THE EVENT THAT THE SITUATION SHOULD CHANGE, FREEDOM INSTITUTE WOULD FOLLOW THE PROCEDURES AS SET FORTH BY THE IRS FOR ESTABLISHING REASONABLE COMPENSATION. THE KEY EMPLOYEE'S COMPENSATION IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND OTHER COMPARABLE POSITIONS AT SIMILAR NOT-FOR-PROFIT ORGANIZATIONS. A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE RECOMMENDATION AND PROCESS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART IX, LINE 11G SCHOOL PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 445,937. MANAGEMENT AND GENERAL EXPENSES 64,775. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510,712. TEMP. HELP: PROGRAM SERVICE EXPENSES 15,263. MANAGEMENT AND GENERAL EXPENSES 5,088. FUNDRAISING EXPENSES 9,342. TOTAL EXPENSES 29,693. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 25,562. MANAGEMENT AND GENERAL EXPENSES 2,895. FUNDRAISING EXPENSES 306. TOTAL EXPENSES 28,763.