2013-01-30T08:04:28-06:00 2011-12-31 271728945 O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2011-01-01 132877912 FREEDOM INSTITUTE INC FREE 2128380044 515 MADISON AVENUE 21ST FLOOR NEW YORK NY 10022 DONNA WICK 2128380044 2013-01-30 1 BARBARA VAN BERGEN P00967804 9143818900 2011 2016-02-25 16:41:14Z DONNA WICK 515 MADISON AVENUE 21ST FLOOR NEW YORK NY 10022 4948963 0 X WWW.FREEDOMINSTITUTE.ORG X 1976 NY TO ASSIST AND COUNSEL SUBSTANCE ABUSERS, THEIR FAMILIES, AND THEIR EMPLOYERS. 9 9 24 0 0 0 783762 489386 1337222 1183728 540781 130595 0 0 2661765 1803709 0 0 0 0 1489116 1532380 0 0 186427 881847 988127 2370963 2520507 290802 -716798 8810326 8215711 136816 867476 8673510 7348235 X FOUNDED IN 1976, FREEDOM INSTITUTE IS A RESOURCE CENTER FOR FAMILIES IN CRISIS WHO ARE COPING WITH THE EFFECTS OF ADDICTION, AS WELL AS CONTRIBUTING FACTORS LIKE ANXIETY AND DEPRESSION. OUR MISSION IS TO OFFER PERSONALIZED AND CONFIDENTIAL COUNSEL AND CARE TO INDIVIDUALS AND FAMILIES SEEKING TO LEARN ABOUT, PREVENT, AND TREAT SUBSTANCE ABUSE AND ADDICTION. 0 0 1650978 1183728 SEE SCHEDULE OFREEDOM INSTITUTE'S OUTPATIENT TREATMENT SERVICES INCLUDE AN INTENSIVE OUTPATIENT PROGRAM (IOP), INDIVIDUAL AND GROUP COUNSELING. THIS ALLOWS FOR A PERSON WITH SUBSTANCE ABUSE ISSUES TO ACCESS THE LEVEL OF CARE APPROPRIATE TO HIS/HER ISSUES AND NEEDS. A TYPICAL TREATMENT JOURNEY MAY INCLUDE AN ASSESSMENT AT FREEDOM INSTITUTE, COMPLETION OF A 28-DAY PROGRAM AT AN INPATIENT PROGRAM, PARTICIPATION IN FREEDOM INSTITUTE'S EIGHT WEEK IOP, COMBINED WITH BOTH INDIVIDUAL AND FAMILY COUNSELING, AND THEN PROGRESSION INTO ONE OF OUR STEP-DOWN GROUPS. HOWEVER, SOMEBODY WHO HAS ALREADY ACHIEVED THREE MONTHS OF SOBRIETY MIGHT BEGIN IN A STEP-DOWN GROUP AND NOT NEED THE IOP. OTHER PEOPLE MAY BE ABLE TO ENTER THE IOP AS THE FIRST COURSE OF TREATMENT, WITHOUT NEEDING AN INPATIENT PROGRAM. IN 2011, THE CHEMICAL DEPENDENCY PROGRAM PROVIDED APPROXIMATELY 6,500 SERVICE UNITS, INCLUDING BOTH INDIVIDUAL AND GROUP MODALITIES. THE FAMILY PROGRAM PROVIDES FAMILY COUNSELING TO ALCOHOLICS/ADDICTS' FAMILIES, TO HELP EVERYBODY RECOGNIZE THE IMPACT THE DISEASE HAS ON THE ENTIRE FAMILY AND LEARN NEW WAYS OF COPING AND RELATING. RESEARCH HAS CONSISTENTLY SHOWN THAT FAMILY INVOLVEMENT IN TREATMENT AND RECOVERY SIGNIFICANTLY IMPROVES PEOPLE'S CHANCES AT LONG-TERM SOBRIETY. OUR FAMILY THERAPISTS HAVE ADVANCED FAMILY SYSTEMS TRAINING, AND ARE ON THE CUTTING EDGE OF EMERGING PRACTICES IN TREATING FAMILIES WITH SUBSTANCE ABUSE ISSUES. IN 2011, THE FAMILY PROGRAM PROVIDED ABOUT 500 FAMILY COUNSELING SESSIONS. MID-YEAR, FREEDOM INSTITUTE HIRED A SECOND FULL-TIME FAMILY THERAPIST, AND THE PROGRAM CONTINUES TO GROW. THE INDEPENDENT SCHOOL PROGRAM PROVIDES PREVENTION EDUCATION AND COUNSELING IN APPROXIMATELY 50 PRIVATE SCHOOLS IN THE NEW YORK CITY METRO AREA, AS WELL AS PARENT WORKSHOPS AND FACULTY TRAINING. IN 2011, THERE WERE APPROXIMATELY 650 SUCH WORKSHOPS. 1650978 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 28 0 1 24 1 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X RACHEL RUSSELL 2128380044 515 MADISON AVENUE 21ST FLOOR NEW YORK NY 10022 GEORGE C WHIPPLE 0.40 X 0 0 0 PETER BOESCHENSTEIN 0.20 X 0 0 0 CLARKE R KEOUGH 0.20 X X 0 0 0 KAREN LAWSON-JOHNSTON 0.40 X 0 0 0 JOHN LOEFFLER 0.20 X 0 0 0 PATRICK ROBINSON 0.20 X 0 0 0 CONNIE MURRAY 0.20 X 132277 0 0 JESSICA MANSELL AMBROSE 1.00 X X 0 0 0 WILLIAM MURRAY 0.80 X X 0 0 0 HENRY CHRISTENSEN III 1.00 X X 0 0 0 ROBERT MILLER 0.40 X 0 0 0 ANSON BARRETT FRELINGHUYSEN 0.40 X 0 0 0 DONNA WICK 35.00 X 100000 0 0 MICHAEL NOTH 35.00 X 110464 0 3933 RACHEL J RUSSELL 35.00 X 123752 0 10034 466493 0 13967 3 0 0 0 0 489386 25298 489386 COUNSELING FEES 621400 1183728 1183728 1183728 266583 266583 3009266 3145254 -135988 -135988 -135988 1803709 1183728 0 130595 153984 113984 15000 25000 1131642 734577 306344 90721 24230 15637 6319 2274 123474 79682 32203 11589 99050 63920 25833 9297 62000 62000 45146 45146 190725 138752 50423 1550 42699 30725 9004 2970 131924 102669 22099 7156 21694 15610 4575 1509 415842 299225 87689 28928 13339 9598 2813 928 10302 7413 2172 717 30054 21626 6337 2091 MOVING EXPENSE 10972 7895 2314 763 FOOD & BEVERAGES 8085 5818 1705 562 ENTERTAINMENT 2074 1493 437 144 MISCELLANEOUS EXPENSES 1910 1375 402 133 1361 979 287 95 2520507 1650978 683102 186427 446117 136844 319516 755595 16425 82395 46487 48009 13622 23215 569603 461261 49573 108342 7897204 7038147 21382 23164 8810326 8215711 32523 47469 104293 820007 136816 867476 X 8621495 7294720 52015 53515 8673510 7348235 8810326 8215711 X -716798 -608477 X X 0 1 1 X 0 X 918795 896000 723266 783762 489386 3811209 918795 896000 723266 783762 489386 3811209 882849 2928360 263050 156795 226431 257937 266583 1170796 4982005 7323187 0.58780 0.63630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7897034 11113 240588 1065592 44996 7038147 7669590 1000 561692 200000 32167 8000115 7065240 1000 618768 15418 7669590 8089088 1000 -1004090 20758 7065240 0.99000 0.01000 0 0 278261 244007 34254 291342 217254 74088 108342 DEFERRED RENT 60587 DUE TO ENDOWMENT FUND 1500 DEFERRED COMPENSATION PAYABLE 82118 RETIREMENT PLAN LIABILITY 675802 820007 1803709 2520507 -716798 110008 -718485 -608477 -1325275 1913717 110008 110008 1803709 0 1803709 2520507 0 2520507 0 2520507 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 2008. PART XI, LINE 7: DURING 2012 IT WAS DETERMINED THAT THE INSTITUTE HAD NOT PROPERLY RECORDED THE LIABILITY ASSOCIATED WITH THE RETIREMENT AGREEMENT IT HAS WITH ITS FORMER PRESIDENT AND EXECUTIVE DIRECTOR. THE FORMER PRESIDENT AND EXECUTIVE DIRECTOR RETIRED ON JANUARY 30, 2009. THE INSTITUTE WAS RECORDING THE BENEFIT EXPENSE ON A CASH BASIS. U.S. GAAP REQUIRES THAT THE FULL AMOUNT OF THE PENSION LIABILITY BE RECORDED. ACCORDINGLY, A PRIOR PERIOD ADJUSTMENT HAS BEEN MADE TO UNRESTRICTED NET ASSETS AS OF DECEMBER 31, 2010 IN THE AMOUNT OF $718,485 TO REFLECT THE PENSION LIABILITY DUE AT THAT DATE. THE IMPACT ON THE CHANGE IN NET ASSETS FOR THE YEAR ENDING DECEMBER 31, 2010 IS A DECREASE IN PENSION EXPENSE IN THE AMOUNT OF $39,521 RESULTING IN AN OVERALL INCREASE TO THE CHANGE IN NET ASSETS OF THE SAME AMOUNT. X 3 25298 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 WILLIAM B. MURRAY (TREASURER) IS THE SON OF THE TRUSTEE (CONSTANCE MURRAY). FORM 990, PART VI, SECTION B, LINE 11 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. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL THE DIRECTORS AND OFFICERS OF THE ORGANIZATION. THE ORGANIZATION DISTRIBUTES THE CONFLICT OF INTEREST POLICY ANNUALLY TO THE APPLICABLE INDIVIDUALS TO SIGN. ANY ACTUAL OR POTENTIAL CONFLICTS ARE DISCLOSED ON THE FORM. IF ANY CONFLICTS WERE TO ARISE DURING THE YEAR, THE INDIVIDUAL INVOLVED MUST DISCLOSE IT TO THE BOARD. THE BOARD MINUTES RECORD ANY POTENTIAL CONFLICTS DISCLOSED AND ANY ACTIONS TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY. IT IS REVIEWED IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND COMPARABLE POSITIONS AT SIMILAR NOT-FOR-PROFIT ORGANIZATIONS. OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION IS REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND TREASURER BASED ON RECOMMENDATIONS FROM THE EXECUTIVE DIRECTOR, AND 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 EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 110,008. PRIOR PERIOD ADJUSTMENTS: -718,485. TOTAL TO FORM 990, PART XI, LINE 5: -608,477. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.