2018-05-09T16:45:59-05:00 2017-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2017-01-01 132877912 FREEDOM INSTITUTE INC FREE 2128380044 515 MADISON AVENUE 21ST FLOOR NEW YORK NY 10022 ROBERT L MILLER CHAIRMAN 2128380044 2018-05-08 1 GARRETT M HIGGINS P00543209 9143818900 2018-04-30 2017 2022-09-23 18:48:47Z ROBERT L MILLER 515 MADISON AVENUE 21ST FLOOR NEW YORK NY 10022 7646132 0 X WWW.FREEDOMINSTITUTE.ORG X 1976 NY TO ASSIST AND COUNSEL SUBSTANCE ABUSERS, THEIR FAMILIES, AND THEIR EMPLOYERS. 7 7 45 8 0 0 555297 502216 2394468 2796250 161019 256557 62456 -44452 3173240 3510571 0 0 0 0 2528975 2460508 42654 45100 153330 2000440 2236609 4572069 4742217 -1398829 -1231646 5614419 4560473 549262 464618 5065157 4095855 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 3874791 2796250 SEE SCHEDULE OFREEDOM INSTITUTE'S CORE CHEMICAL DEPENDENCY TREATMENT SERVICES CONTINUE TO CENTER AROUND OUR INTENSIVE OUTPATIENT PROGRAM (IOP), BUT ALSO INCLUDE A RANGE OF GROUPS AND INDIVIDUAL SERVICES. THE ADDITION OF A BUSINESS DEVELOPMENT PROFESSIONAL AND CAPACITY FOR INSURANCE BILLING IN THE SECOND HALF OF 2016 MADE A SIGNIFICANT DIFFERENCE TO CENSUS IN OUR IOP AND MORNING PROGRAMMING, BUT WE CONTINUED TO EXPERIENCE CHALLENGES WITH OUR EVENING PROGRAMMING DUE TO INCREASED COMPETITION IN THE MARKETPLACE, AND A SIGNIFICANT INCREASE IN THE PERCENTAGE OF CLIENTS WHO WANTED TO MAINTAIN THEIR WORK DEMANDS WHILE PURSUING TREATMENT. IN RESPONSE, WE MODIFIED OUR EVENING PROGRAMMING TO ADD A WIDER RANGE OF OPTIONS AND MORE FLEXIBILITY. RATHER THAN OFFERING A FIXED EVENING OUTPATIENT PROGRAM THAT REQUIRED THREE EVENINGS A WEEK, WE CREATED FREESTANDING GROUPS THAT COULD BE COMBINED A LA CARTE TO CREATE THE APPROPRIATE LEVEL OF CARE FOR EACH CLIENT. THESE GROUPS INCLUDE PROCESS GROUPS FOR PEOPLE AT VARIOUS POINTS IN THEIR SOBRIETY, AS WELL AS STAND-ALONE DBT GROUPS. THIS HAD AN IMMEDIATE IMPACT, AND WE HAVE ALMOST DOUBLED THE NUMBER OF EVENING GROUPS FROM THE TIME WE INITIATED THIS APPROACH. WE CONTINUE TO EXPAND AND IMPROVE OUR RELATIONSHIPS WITH REFERRAL SOURCES, INCREASING OUR COLLABORATION WITH PRIVATE PRACTITIONERS IN THE COMMUNITY, AND HAVE SEEN THIS PAY OFF. WE HAVE ALSO BEGUN TO EXPLORE OTHER STRATEGIC INITIATIVES, ALWAYS WITH AN EYE TO DIVERSIFYING OUR CAPACITY TO BE FINANCIALLY SELF-SUFFICIENT AND MAINTAINING AN EDGE IN THIS INCREASINGLY COMPETITIVE MARKET. THE FAMILY PROGRAM CONTINUES TO OFFER VALUABLE CLINICAL SERVICES TO MANY PEOPLE, AND ALSO TO MAINTAIN CLIENT INVOLVEMENT AT A LEVEL THAT WOULD BRING FAMILY SERVICE INITIATIVES CLOSER TO BREAKING EVEN FINANCIALLY. PLANS ARE UNDERWAY TO RESTRUCTURE THIS PROGRAM IN THE FIRST HALF OF 2018. FREEDOM INSTITUTE'S SCHOOL-BASED PREVENTION PROGRAM, HALLWAYS, CONTINUES TO WORK CLOSELY WITH A NUMBER OF SCHOOLS AROUND SOCIAL EMOTIONAL WELLNESS, ADVISORY PROGRAMMING, SUBSTANCE USE PREVENTION, ISSUES AROUND CONSENT AND SEXUAL VIOLENCE PREVENTION, AND SCHOOL CLIMATE DEVELOPMENT. TIME AND RESOURCE ALLOCATIONS FROM SCHOOLS CONTINUE TO BE THE PRIMARY CHALLENGE. WE HAVE RETAINED A CONSULTANT WITH YEARS OF EXPERIENCE IN THE INDEPENDENT SCHOOL COMMUNITY, FUNDRAISING, AND AS A PARENT ORGANIZER, TO HELP US ADDRESS THESE ISSUES STRATEGICALLY, AND TO IMPROVE OUR PARENT ENGAGEMENT AND IMPLEMENT A FUNDRAISING STRATEGY. THE INDICATED PREVENTION COMPONENT OF HALLWAYS, BEGUN IN 2016 CONTINUES TO GROW AT A SLOW AND STEADY PACE. GOALS FOR 2018 INCLUDE MORE OUTREACH IN AN EFFORT TO GROW THIS PROGRAM. 3874791 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 0 0 0 0 0 0 0 0 0 1 33 0 45 1 0 0 0 0 0 1 1 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 21ST 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 DONNA WICK TRUSTEE (THRU 1/15/17) 0.20 X 0 0 0 RACHEL J RUSSELL CHIEF CLINICAL OFFICER 35.00 X 190840 0 24967 PETER LAZAR SENIOR DIRECTOR, MARKETING & COMMUNITY SERVICES 35.00 X 119172 0 20326 CARRIE H SANDERS DIRECTOR OF FAMILY SERVICES 28.00 X 114307 0 11719 DANA J ROLLINS GENERAL MANAGER 28.00 X 100800 0 32959 525119 0 89971 4 0 1 0 0 320100 182116 20204 502216 COUNSELING FEES 621400 2796250 2796250 2796250 105228 105228 4173688 4022359 151329 151329 151329 68750 320100 113202 -44452 -44452 3510571 2796250 0 212105 X 215807 161855 53952 1847237 1517011 303559 26667 34586 28560 5495 531 191713 157387 31569 2757 171165 139424 29501 2240 1730 1500 213 17 21000 21000 45100 45100 41437 41437 607870 523060 71509 13301 93581 80802 12779 180751 165667 13959 1125 102964 78077 11425 13462 881885 764300 108677 8908 13285 11514 1637 134 13306 11532 1640 134 42314 36672 5215 427 28334 24556 3492 286 ACCUPUNCTURE/DRUG TESTI 168014 168014 SPECIAL EVENTS 25404 25404 BAD DEBT 9125 9125 OTHER DIRECT EXPENSES 5609 4860 691 58 4742217 3874791 714096 153330 183661 167176 1276875 289218 81359 17510 160230 144704 50089 36268 807040 652760 186443 154280 3670779 3747414 4983 3903 5614419 4560473 156616 151390 161437 100212 231209 213016 549262 464618 X 4970417 3991908 40225 49432 54515 54515 5065157 4095855 5614419 4560473 -1231646 262344 0 X 0 1 X 0 0 X 642778 660088 603610 555297 502216 2963989 1569141 1581037 2119291 2394468 2796250 10460187 2211919 2241125 2722901 2949765 3298466 13424176 61323 78536 85900 119100 151404 496263 0 61323 78536 85900 119100 151404 496263 12927913 205194 176452 197678 235456 105228 920008 205194 176452 197678 235456 105228 920008 2417113 2417577 2920579 3185221 3403694 14344184 0.90130 0.88730 0.06410 0.08180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4913205 519861 1375000 41437 4016629 5901951 439161 1375000 52907 4913205 7315406 45927 1400000 59382 5901951 7923860 400528 950000 58982 7315406 7464839 1042304 525000 58283 7923860 0.97410 0.01360 0.01230 0 0 343529 293411 50118 463511 359349 104162 154280 DEFERRED RENT 213016 213016 X 3772915 262344 262344 3510571 0 3510571 4742217 0 4742217 0 4742217 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 2014. X X X 1 DAVID BOWEN & COMPANY LLC 596 WARBURTON AVE HASTINGS ON HUDSON NY 10706 CONSULTING; FUNDRAISING STRATEGIC PLANNING 0 388850 45100 343750 388850 45100 343750 NY BENEFIT DINNER COMMITTEE 388850 320100 68750 87817 25385 388850 320100 68750 87817 25385 113202 -44452 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 2017, REIMBURSEMENT OF EXPENSES TOTALED $2,600. 0 0 0 0 0 0 0 0 0 RACHEL J RUSSELL CHIEF CLINICAL OFFICER 190840 0 0 0 0 0 6000 0 18967 0 215807 0 0 0 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 477,133. MANAGEMENT AND GENERAL EXPENSES 61,589. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 538,722. TEMP. HELP: PROGRAM SERVICE EXPENSES 16,717. MANAGEMENT AND GENERAL EXPENSES 5,573. FUNDRAISING EXPENSES 12,949. TOTAL EXPENSES 35,239. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 26,428. MANAGEMENT AND GENERAL EXPENSES 3,758. FUNDRAISING EXPENSES 308. TOTAL EXPENSES 30,494. PENSION ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 2,782. MANAGEMENT AND GENERAL EXPENSES 589. FUNDRAISING EXPENSES 44. TOTAL EXPENSES 3,415.