2017-10-16T12:55:30-05:00 2016-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2016-01-01 112458584 Independent Group Home Living Program Inc % MARY BETH LICHTNEGER INDE 6318788900 221 north sunrise service road manorville NY 11949 MARY BETH LICHTNEGER CFO 6318788900 2017-10-16 true Scott Thompsett P00741490 2125990100 2017-10-16 38.84.128.189 26377520172895000068 2017-10-16 P 32778C9288487CCB557400271BF2B2D8D9E2E3C7 BB689B47C4810116FFAF734305B3B6F212C66569 2016 2021-01-29 14:40:06Z Walter Stockton 221 North sunrise service road manorville NY 11949 67578881 false X www.ighl.org X 1978 NY provide programs, services & support for people with intellectual disabilities so they can realize their full potential as human beings and contributing members of their community. 15 13 1453 0 16500 395364 448982 65991841 66073986 38918 82151 314799 199539 66740922 66804658 30233 46446 0 0 49595162 49327181 0 0 0 17707103 17288907 67332498 66662534 -591576 142124 49446304 44665132 41815702 36592293 7630602 8072839 X THE MISSION OF IGHL IS: - TO PROVIDE PROGRAMS, SERVICES AND SUPPORT FOR PEOPLE WITH INTELLECTUAL DISABILITIES SO THEY CAN REALIZE THEIR FULL POTENTIAL AS HUMAN BEINGS AND CONTRIBUTING MEMBERS OF THEIR COMMUNITY. - IN CONCERT WITH THE STATE OF NEW YORK, COMMUNITY LEADERS AND THE FAMILIES OF THOSE WE SERVE, CONTINUE TO DEVELOP INNOVATIVE AND ACCOMMODATING PROGRAMS, SERVICES AND SUPPORTS TO PROMOTE THE PERSONAL GROWTH OF THE PEOPLE WE SERVE. - TO SEEK PROGRESSIVE LEGISLATION AND SUFFICIENT FUNDING IN ORDER TO PROVIDE THE HIGHEST QUALITY OF CARE, AND IN TURN TO PROTECT THE RIGHT OF OUR CONSTITUENTS AND THEIR FAMILIES TO ACCESS APPROPRIATE CARE. - TO FOCUS ON ITS POSITION AS A LEADER IN THE FIELD DEVELOP STRATEGIES TO HAVE A POSITIVE INFLUENCE ON THE FUTURE OF SERVICES FOR PEOPLE WITH INTELLECTUAL DISABILITIES. false false 22362466 0 25608711 Family Support Recognizing that the responsibility of caring for an intellectually disabled child at home can sometimes be overwhelming, IGHL has instituted a Family Support Services Program. Recreation Programs The IGHL Recreation Program gives parents needed respite from the stress associated with the constant care of children who are intellectually disabled, confident that their loved ones are engaged in meaningful activities designed to foster independent living and nurture developmental skills. Training and Support Training and support sessions provide parents and relatives with strength and support to help them deal with the responsibility of caring for and living with a person who is intellectually disabled. Meeting in group sessions, they gain a greater understanding of the problems and find solutions. Respite Care Parents of a child who is intellectually disabled may request the services of the IGHL Respite Care Providers Program. Experienced supervision is provided by trained respite care providers who stay at the parents' home. This at home care allows parents peace of mind, confident that their child is being cared for by knowledgeable and responsible professionals. Parents who find it necessary to leave their child for an extended period of time are encouraged to consider one of the IGHL Respite Houses. Staffed by trained IGHL direct care counselors, the Respite Houses offer expert care and supervision in a homelike environment for periods ranging from 24 hours to two weeks. Service Coordination Service Coordination is available to persons with intellectual disabilities living in the community. A team of Service Coordinators act as advocates for individuals who are developmentally disabled living at home with their families or at a home operated by IGHL or another service provider. They work to obtain a full range of services to meet the consumer's goals and needs and coordinate a program that provides the greatest opportunity for independent living. 22370571 0 25240681 Residential Programs - IRA Community based residences are neighborhood homes that allow people with developmental disabilities to experience the security and comfort of a homelike environment, while receiving the specialized care they require. Each residence is home to between 3 and 12 men and women and a staff of trained professionals. It is the common goal of each home to incorporate chores and skills necessary for independent living into the daily lives of each person. Responsibility, self-discipline and cooperation are stressed at the homes. Each person is urged to contribute to the completion of day-to-day household chores, working alongside their housemates and members of the staff. Self-esteem is further developed as every resident is encouraged to care for his or her own grooming and household chores. In specially constructed homes for nonambulatory individuals, every feature is designed to provide maximum mobility and safety. Designed to exceed strict Federal guidelines, these homes are unique structures for people with unique challenges. Many people require special care and the IGHL staff is especially concerned that their needs - both physical and emotional - are met. The ambitious goals of IGHL's residential programs are to encourage growth toward living more independent lives while providing a genuine sense of belonging; and, most importantly, to continually nurture each person's physical, psychological and emotional growth. 11215919 0 15224594 Day Habilitation IGHL's Day Habilitation program services are delivered in a nonresidential setting at one of our numerous Day Habilitation Centers. Based on the consumer's skills and interests, such services provide instruction in self-help, socialization, adaptive skills and development of manual and perceptual motor skills. Training areas include mobility training, appropriate social behaviors, communication skills, basic safety skills, housekeeping, personal/health care, and money management with an emphasis on community inclusion. In each of IGHL's Day Habilitation programs, participants are encouraged to develop autonomy and self sufficiency, establish relationships with people other than service providers, make a positive contribution to society, benefit from services without segregation and choose where to live, work and recreate through an individualized service plan. 36771 36771 0 family support grants 2912034 0 0 transportation 156273 0 0 other program related 3105078 36771 0 59054034 true true false false false false false false true false true false false true true true false true false false false false false false false false false false true true true false false false false false false false false true false false false false false false true true false false false true 213 0 true 1453 true true true false false false false false false false false false X 15 13 false false false false false false false true true false false true true true true true true true true false NY X MARY BETH LICHTNEGER 6318788900 221 N SUNRISE SERVICE RD manorville NY 11949 X Robert DelVecchio thru 1116 TRUSTEE 2.0 0.0 X 0 0 0 Honorable Paul V Pontieri CHAIRMAN 2.0 0.0 X X 0 0 0 Brian J Boyle trustee 2.0 0.0 X 0 0 0 Thomas K Cullen Trustee 2.0 0.0 X 0 0 0 Kevin Dwyer Trustee 2.0 0.0 X 0 0 0 Michelle Knapp as of 42016 Trustee 2.0 0.0 X 0 0 0 Donna LoDuca trustee 2.0 0.0 X 0 0 0 Michael H Simonson Trustee 2.0 0.0 X 0 0 0 Bernadette Zimmermann Trustee 2.0 0.0 X 0 0 0 Jay I Zuckerman Trustee 2.0 0.0 X 0 0 0 CHRIS MCCANN VICE CHAIRMAN 2.0 0.0 X X 0 0 0 DR JOSEPH MORRIS SECRETARY 2.0 0.0 X X 0 0 0 JANET FERNANDEZ TREASURER 2.0 0.0 X X 0 0 0 JOHN FALLON TRUSTEE 2.0 0.0 X 0 0 0 NELLA HAHN TRUSTEE 2.0 0.0 X 0 0 0 DR GEORGE RUGGIERO TRUSTEE 2.0 0.0 X 0 0 0 Walter Stockton ceo 35.0 5.0 X 1100699 0 38611 Mary Beth Lichtneger cfo 35.0 5.0 X 239599 0 40473 Doris Geier Sr Director of Human Resources 35.0 5.0 X 201178 0 12575 Thomas Trakoval Sr Director of Program 40.0 0.0 X 249438 0 36264 William R Herrick Sr director of QA 40.0 0.0 X 183030 0 31922 Frank Lombardi ASST to CEO/Dir. of foundation 36.0 4.0 X 176331 0 36214 Frank Mcgovern Director of MIS 40.0 0.0 X 129689 0 29817 2279964 0 225876 10 false true false Dicalgero Vincent J CPA's LLC 13201 Main Street PORT JEFFERSON NY 11777 Consulting 352137 Misty Cleaning Services Inc 1 Neil Drive FARMINGVILLE NY 11738 janitorial svcs 290603 A Towel Linen Supply 149 Verdi Street FARMINGDALE NY 11735 janitorial svcs 251885 Anthony Serio 8 Meadow Court WADING RIVER NY 11792 construction 231000 Professional Cleaning People Inc 1268 Smithtown Ave BOHEMIA NY 11716 Janitorial Svcs 183823 10 322742 65877 60363 448982 RESIDENTIAL PROGRAM - ICF 900099 25608711 25608711 RESIDENTIAL PROGRAM - IRA 900099 25240681 25240681 DAY HABILITATION 900099 15224594 15224594 66073986 43050 43050 0 0 210180 210180 0 210180 16500 193680 55424 16323 39101 39101 39101 0 0 0 0 0 0 449531 757900 -308369 -308369 PRIVATE PAY CLIENTELE 900099 125424 125424 FUEL TAX REFUNDS 900099 80807 80807 KITCHEN REVENUE 900099 18990 18990 72507 72507 297728 66804658 66063345 16500 275831 X 9675 9675 36771 36771 0 0 1419383 1292642 126741 0 33837 30816 3021 34607852 31517619 3090233 735477 668756 66721 9815841 8925369 890472 2714791 2468511 246280 0 142431 1422 141009 98731 98731 0 0 0 587438 586613 825 205831 154592 51239 807802 553501 254301 0 0 1492106 1350593 141513 282631 249240 33391 0 38006 2007 35999 633361 380644 252717 0 2540259 2040844 499415 650067 515081 134986 REPAIRS AND MAINTENANCE 2086152 1840112 246040 FOOD AND KITCHEN SUPPLIES 1637307 1633205 4102 HOUSEHOLD & PROGRAM SUPPLIES 1243134 1218210 24924 NYS RECOUPMENT TAX 909930 909930 3933721 2667881 1265840 66662534 59054034 7608500 0 3574510 1239095 2802835 2028937 0 0 9453831 7169129 0 0 0 0 0 0 198004 183010 501088 851063 64055568 38899690 26522676 25155878 0 0 0 0 22792 0 0 0 6370568 8038020 49446304 44665132 9180688 9600938 0 0 1442965 1132094 14685883 12929709 526831 660756 0 0 6394417 7336804 0 0 9584918 4931992 41815702 36592293 X 7302691 7740715 327911 332124 0 0 7630602 8072839 49446304 44665132 X 142124 47181 252932 X false true X true false X 924640 266137 212788 395364 448982 2247911 62188839 62777425 63631444 65991841 66073986 320663535 0 0 0 63113479 63043562 63844232 66387205 66522968 322911446 0 0 0 322911446 137647 162498 220563 227211 253230 1001149 0 137647 162498 220563 227211 253230 1001149 0 96414 738591 721231 704694 747259 3008189 63347540 63944651 64786026 67319110 67523457 326920784 0.98774 0.98995 0.00306 0.00276 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 3676131 3676131 43900284 26220431 17679853 1990979 1245519 745460 3686407 2844891 841516 10801767 8588849 2212918 25155878 DUE FROM AFFILIATE 4508640 DEFERRED COMPENSATION ASSETS 848116 BOND PROCEEDS & ISSUANCE COSTS 1393156 DEBT SERVICE REVENUE FUND 463274 SECURITY DEPOSITS 150243 OF OTHERS 660756 OTHER ASSETS 13835 8038020 0 DUE TO GOVERNMENTAL AGENCY 3444370 DEFERRED COMPENSATION PAYABLE 848116 DUE TO AFFILIATES 605880 INTEREST RATE SWAP OBLIGATION 33626 4931992 X fin 48 The Organization follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more likely than not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The Organization is exempt from federal income tax under IRC Section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The organization has processes presently in place to ensure the maintenance of its tax-exempt status, to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the combined financial statements for the year ending December 31, 2016. Escrow and Custodial Arrangements Part IV, Line 2A IGHL has established a Trust for the benefits of its residents (and other participants in IGHL programs); this Trust holds monies to be expended for resident necessities or other purchases that the Resident may wish to make. true Family Support Grants 44 36771 Form 990, Schedule I, Part I, Line 1 Periodically, IGHL will provide family support grants to families and/or individuals in need. A comprehensive monitoring procedure is not required as the funds are only granted upon an objective showing of need and substantiation by IGHL Case Managers. All funds granted are spent on necessities such as food, shelter, clothing etc. X X X X X false true false false false false false true false Walter Stockton ceo 320754 0 25540 0 754405 0 20417 0 18194 0 1139310 0 685439 0 Mary Beth Lichtneger cfo 181359 0 27083 0 31157 0 13044 0 27429 0 280072 0 0 0 Doris Geier Sr Director of Human Resources 157988 0 15146 0 28044 0 11861 0 714 0 213753 0 0 0 Thomas Trakoval Sr Director of Program 207972 0 26700 0 14766 0 14974 0 21290 0 285702 0 0 0 William R Herrick Sr director of QA 152972 0 22620 0 7438 0 11375 0 20547 0 214952 0 0 0 Frank Lombardi ASST to CEO/Dir. of foundation 137564 0 21744 0 17023 0 10075 0 26139 0 212545 0 0 0 Frank Mcgovern Director of MIS 108730 0 11407 0 9552 0 2819 0 26998 0 159506 0 0 0 Schedule j, part I, line 3 IGHL establishes the compensation of the officers reported on this 990 utilizing the following: Independent Compensation Consultants, Form 990 tax returns of other organizations, compensation surveys or study, and approval by the Board of Directors. IGHL has written employment agreements in place for all officers reported, which outline compensation including all forms of wages and fringe benefits. IGHL uses an outside independent accounting consultant firm with expertise in the not-for-profit industry to perform compensation analyses of the executive positions. The compensation analyses include compensation surveys of comparable positions based upon the compensation and fringe benefits reported on the 990 tax returns for comparable agencies in the industry. IGHL last had a study completed in 2016. The results of the compensation analyses are presented to the Board of Directors, who review the analyses to determine appropriate compensation levels and ensure compliance with the Due Diligence Guidelines as outlined in IRC 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. Schedule J, Line 4(b) CHIEF EXECUTIVE OFFICER, WALTER STOCKTON, PARTICIPATES IN AN INDEPENDENT GROUP HOME LIVING PROGRAM SECTION 457(F) RETIREMENT PLAN. MR. STOCKTON RECEIVED A PAYOUT OF HIS SECTION 457(F) RETIREMENT BALANCE IN CALENDAR YEAR 2016; THIS AMOUNT ($685,439) IS REFLECTED BOTH IN SCHEDULE J, PART II, COLUMN (B)(III) AND COLUMN (F). NO OTHER INDIVIDUALS REPORTED ON THIS FORM 990 PARTICIPATED IN THE SECTION 457(F) RETIREMENT PLAN. Schedule j, part I, line 7 The Independent Group Home Living Program has an employee bonus plan in place for all employees of the organization (not just executives). Bonuses are not guaranteed and are only awarded if the organization meets certain performance and economic goals during the year. The plan establishes a scale that ranges from 0 to 5% that applies to all IGHL employees; depending on an individual's performance during the year. In 2016, IGHL issued bonuses to those employees that met specific performance goals. Only when the regular employee pool is eligible for bonuses does IGHL's executive management staff also receive bonuses. All bonuses are approved by the Board of Directors and contemporaneously documented in the Board Minutes. Executive bonuses are based on performance evaluations and never exceed 5%. All bonuses are recommended by the CEO and other management, but are required to be approved by the Board. No individual receiving a bonus had any input in the decision making process on his or her own bonus. A Suffolk County Industrial development agency 112854714 864768KZ8 2004-12-17 295000 Building IGHL living sites false false false B Suffolk County Industrial development agency 112584714 864768LQ7 2005-10-13 2360000 Building IGHL Living Sites false false false C suffolk county industrial development agency 112584714 864768NJI 2006-09-27 1105000 Building IGHL Living SItes false false false D suffolk county development agency 112584714 864768qt6 2007-11-15 1190000 Building IGHL Living SItes false false false A 215000 0 295000 14750 0 0 0 0 11400 243600 0 0 2010 false false true true B 1710002 0 2360000 118000 0 0 0 0 9000 2264000 0 0 2007 false false true true C 490000 0 1105000 55250 0 0 22100 0 10500 1094500 0 0 2007 false false true true D 589738 0 1190000 61833 0 0 23800 0 10500 1179500 0 0 2009 false false true true A false false false false 0 false false false false B false false false false 0 C false false false false 0 false false false false D false false false false 0 false false false false A false false false false false false 0 false 0 false true B false false false false false 0 false false false 0 false true C false false false false false false 0 false 0 false true D false false false false false false 0 false 0 false true A true B true C true D true A Town of Brookhaven Local Development Corp 272768182 113168AC2 2012-10-31 10595000 Refund Prior Issues false false false B Suffolk County Economic Development Corp 273722095 86476rce2 2012-10-31 4115000 Refund Prior Issues false false false A 1915000 0 10595000 0 0 0 211900 0 84173 0 9164581 1134346 true false true true B 1870261 0 4115000 0 0 0 82300 0 39203 0 2861503 1131994 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false false false true td bank na false false false 0 false true B false false false false false false 0 false 0 false true A true B true Dr Joseph Morris Board Member 33837 See Schedule L, Part V false Janet Fernandez Board Member 352137 See Schedule L, Part V false Form 990, Schedule L, Part IV Transactions Board of Trustees Member, Joseph Morris, has a family member who is employed by Independent Group Home Living Program, Inc. Joseph Morris III received wages totaling $33,837 for services rendered to IGHL in calendar year 2016. The Spouse of Board of Trustees Member, Janet Fernandez, is a partner in a financial consulting firm that provides fiscal consulting services to IGHL (to help negotiate rates with New York State). In calendar year 2016, IGHL paid $352,137 in consulting fees to this firm. The fees paid represent amounts that IGHL paid both for itself ($189,913) and for related party, the Center for Developmental Disabilities ($162,224). IGHL was reimbured by the related party for its share of these fees. The Services that IGHL and CDD received were for rate analysis and management consultation for OPWDD and SED programs, as well as work related to executive and management compensation. In 2016, the firm was also engaged to perform consulting services related to mergers and program acquisitions, including the due diligence work for the IGHL/CDD acquisition (via a Member Substitution Agreement). These services, as well as other one-time only non-recurring services provided to both companies, accounted for approximately $155,898 of the fees paid in calendar year 2016. FORM 990, PART III, LINE 4D Transportation IGHL provides round trip transportation for daily programming, recreational activities, medical appointments and any other service it provides. FORM 990, PART VI, LINE 11 The Form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees in either paper or electronic form for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. The Form 990 was presented in person to the Audit Committee of the Board of Directors by IGHLs tax provider and approved for filing (with concurrence by the full Board). FORM 990, PART VI, LINE 12 The policy and annual disclosure forms are distributed to all board members, officers and management staff. Each individual is required to sign and review the disclosure form and provide information about any relationships they may have with IGHL, other employees, and/or vendors that conduct business with IGHL. All submissions are reviewed by Human Resources to determine if a conflict exists; when a conflict arises, the individuals affected are prohibited from participating in the decision-making process related to any transaction occurring with the conflicted organization. FORM 990, PART VI, LINE 15A & 15B Independent Group Home Living undertakes a thorough process to ensure that the compensation it pays to its top executives is commensurate with compensation paid by other entities in the same industry. The organization obtained a compensation survey in 2016 to ensure that IGHL continues to pay compensation at market rates. The organization uses an outside independent accounting firm with expertise in the not-for-profit industry to perform compensation analyses for its corporate officers. The compensation analyses include compensation surveys for each position based upon the compensation and fringe benefits reported on the IRS 990 tax returns for comparable agencies in the industry. The results of these compensation analyses are presented to the Board of Directors, who review the analyses to determine appropriate compensation levels and ensure compliance with the Due Diligence Guidelines as outlined in IRC 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. FORM 990, PART VI, LINE 19 The organization makes its Form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. Part VII Compensation & Part IX - Functional Expenses Frank Lombardi, Assistant to the CEO and Director of Foundation, also serves as the Director of the IGHL Foundation, Inc. and provides services to various other IGHL affiliated organizations; accordingly, a portion of his salary is allocated to each company depending on time spent providing services. Officers, MaryBeth Lichtneger and Walter Stockton, receive their reportable compensation from IGHL; each provides service to various IGHL affiliated organizations as well. Amounts internally allocated to these affiliated organizations have been disclosed on each respective organization's Form 990. Form 990, Part VII - Hours Worked Walter Stockton, MaryBeth Lichtneger, Frank Lombardi, and Doris Geier provide services for the Foundation and various IGHL related entities. Based on a standard work week of 40 hours, the allocation of hours between related entities is as follows: Officer IGHL Affiliated Entities Stockton 35 hours 5 hours Lichtneger 35 hours 5 hours Lombardi 36 hours 4 hours Geier 35 hours 5 hours Part XI, Line 9 - Other Changes in Fund Balances Retroactive Rate Adjustment: $290,104 Change in Value of Interest Rate Swap Obligation: $(37,172) Independent Group Home Living Foundation 221 North sunrise service road Manorville NY 11949 113348359 Fundraising NY 501(c)(3) 7 ighl true kjr holding inc 221 North Sunrise Service road manorville NY 11949 112644179 real estate NY 501(c)(3) 12a IGHL true Angela's House 221 north sunrise service road manorville NY 11949 113186856 resident svcs NY 501(c)(3) 7 ighl true the new interdisciplinary school 221 north sunrise service road manorville NY 11949 112428403 education NY 501(c)(3) 2 ighl true friends of nis Inc 430 sills road yaphank NY 11980 112988931 fundraising NY 501(c)(3) 12a nis true IGHL CARES INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113222406 FUND MGMT NY 501(C)(3) 7 IGHL true Center for Developmental Disabilities 72 South Woods Road Woodbury NY 11797 111874383 Resident Svcs NY 501(c)(3) 2 IGHL true Victims information bureau of Suffolk 185 Oval Drive Islandia NY 11749 112411984 Education NY 501(c)(3) 10 IGHL true Families of TWA Flight 800 Association 30 Par Del Rio Clifton park NY 12065 141797923 Fundraising NY 501(c)(3) 7 IGHL true Nassau Center Residential Dev Corp 72 South Woods Road Woodbury NY 11797 112524108 Resident Svcs NY 501(c)(3) 7 IGHL true IGHL COMMUNITY TRUST B 221 North sunrise Service road manorville NY 11949 201050416 complex trust NY nA trust 0 0 1.00000 true ANGELA'S HOUSE FOUNDATION 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 inactive NY na corp 0 0 1.00000 true false false true true true true false true false false false false false false false false true false true Angela's house c 113600 cost Angela's house q 415297 cost Angela's house N 131848 cost Independent Group Home living Foundation inc c 209142 cost center for developmental disabilities d 1080000 cost center for developmental disabilities S 610000 COST Independent Group Home living Foundation inc C 209142 cost Independent Group Home living Foundation inc O, Q 139053 cost Victims Information Bureau of Suffolk S 80000 cost