2012-05-08T16:20:05-04:00 2011-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2010-07-01 135562266 LINCOLN HALL LINC 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 JOHN FLAVIN 2012-05-08 true Paul Hammerschmidt 2128858000 2010 2016-02-24 21:20:13Z JOHN M FLAVIN PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 23925414 false 0928 X www.LINCOLNHALL.ORG X 1863 NY TO PROVIDE SPECIALIZED SERVICES FOR ADOLESCENTS WHICH REFLECT THE BELIEF THAT TROUBLED YOUTH HAVE THE POTENTIAL TO BECOME RESPONSIBLE INDIVIDUALS WITH A SENSE OF SELF-WORTH AND RESPECT FOR OTHERS. 16 16 448 23 0 0 1556880 1428185 25607112 20091373 -42998 72471 277149 366088 27398143 21958117 396439 385710 0 0 24406073 20459646 0 0 0 6701288 6332452 31503800 27177808 -4105657 -5219691 14400094 12157346 18603730 17823341 -4203636 -5665995 X LINCOLN HALL PROVIDES SPECIALIZED SERVICES FOR ADOLESCENTS WHICH REFLECT THE BELIEF THAT TROUBLED 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 ENABLING THE YOUTH IN ITS CARE TO BECOME SUCCESSFUL MEMBERS OF SOCIETY. THE ORGANIZATION PROVIDES RESIDENTIAL, EDUCATIONAL AND MEDICAL CARE FOR ADOLESCENT BOYS BETWEEN AGES OF 12 AND 17 THROUGH PROGRAMS LICENSED BY THE NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES AND THE NEW YORK STATE EDUCATION DEPARTMENT. false false 14946736 382515 12773775 INSTITUTIONAL CARE - PROVIDES AN ENVIRONMENT WHICH ALLOWS CHILDREN TO LEARN CONSEQUENCES OF BEHAVIOR AND DEVELOP RESPONSIBILITY IN SOCIAL INTERACTION. DURING THE FISCAL YEAR, AN AVERAGE OF 152 STUDENT RESIDENTS WERE SERVED. THE SERVICES INCLUDE ASSESSMENTS, THERAPY, COUNSELING, RECREATION AND FAMILY ENGAGEMENT. 5963067 3098 5139306 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. THE STUDENT RESIDENTS ARE ENCOURAGED TO COMPLETE THEIR EDUCATION. 2717203 97 2178292 MEDICAL SERVICES TO CHILDREN IN CARE - OFFERS PERIODIC PHYSICALS 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. 23627006 true true false false false false false false false true false false false true true true false 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 false false false false true 25 0 true 448 true false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true false false X ROBERT FARMER 9142487474 PO BOX 600 - ROUTE 202 LINCOLNDALE NY 105400600 X JAMES G NUGENT 10.0 X X 0 0 0 DOUGLAS W WYATT ESQ 10.0 X X 0 0 0 MARTIN J MCNAMARA 5.0 X X 0 0 0 FRANCES A KEEGAN 5.0 X X 0 0 0 ROBERT J ARRIX 4.0 X 0 0 0 E GERARD BERRIGAN DECEASED 212 5.0 X 0 0 0 JOHN P CASEY DECEASED 12611 5.0 X 0 0 0 WILLIAM J COLLIER JR ESQ 4.0 X 0 0 0 PAUL C FITZPATRICK THRU 910 1.0 X 0 0 0 JAMES L GARRITY JR ESQ 2.0 X 0 0 0 JOHN R GIBNEY JR THRU 411 4.0 X 0 0 0 SYDNEY A HINDS 2.0 X 0 0 0 JOHN J MCCARTHY JR ESQ 4.0 X 0 0 0 TIMOTHY J MCCOOEY THRU 411 1.0 X 0 0 0 SR UNA MCCORMACK THRU 411 1.0 X 0 0 0 THOMAS I OBRIEN ESQ 3.0 X 0 0 0 JOHN CORCORAN 5.0 X 0 0 0 ELLEN C O'CONNELL 1.0 X 0 0 0 CARL A REISS THRU 411 3.0 X 0 0 0 ALLAN J RILEY 4.0 X 0 0 0 EUGENE J TONKOVICH 5.0 X 0 0 0 THOMAS A TURLEY THRU 810 5.0 X 0 0 0 JOHN M FLAVIN 60.0 X 197700 0 71582 ROBERT FARMER 50.0 X 135988 0 29038 ROBERT BARBO 40.0 X 112844 0 33693 NOBLE VARUGHESE 50.0 X 109203 0 26146 FLORENCE DITMAR 40.0 X 107148 0 25925 JAMES COUGHLIN 40.0 X 104757 0 32820 LENOX SMART 60.0 X 102981 0 32628 870621 0 251832 7 false true false CULINART INC 175 SUNNYSIDE BOULEVARD PLAINVIEW NY 11803 FOOD SERVICES 478771 ABM JANITORIAL SERVICES 321 W 44TH STREET NEW YORK NY 10036 CLEANING 186792 KLEEN SWEEP CONTAINER SERVICES INC PO BOX 158 YONKERS NY 10703 GARBAGE DISPOSAL 134700 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDITING/CONSULTING 122383 4 700000 710028 18157 1428185 CARE & MAINTENANCE 624200 12773775 12773775 TUITION REVENUE 611710 4868868 4868868 MEDICAL SERVICES 624200 2178292 2178292 BREAKFAST & LUNCH 900099 270438 270438 20091373 16464 16464 0 0 86937 86937 86937 86937 1959569 63735 1912062 55235 47507 8500 56007 56007 0 0 0 E-RATE TELECOMMUNICATION REIMBURSEMENT 517000 92563 92563 INSURANCE CO REIMBURSEMENT 900099 34824 34824 VENDING INCOME 900099 1506 1506 150258 150258 279151 21958117 20091373 0 438559 0 385710 385710 0 0 413189 305760 107429 40154 40154 13139602 11036826 2102776 1418416 1219245 199171 4448819 3819227 629592 999466 856328 143138 0 72562 69540 3022 116282 111439 4843 0 0 3623 3472 151 0 4901 4901 785774 723891 61883 0 0 988695 906493 82202 276292 219645 56647 0 1414 1414 253154 253154 0 995637 961004 34633 410643 404251 6392 PURCHASED SERVICES 1225007 1224857 150 FOOD 534472 534472 PURCHASED HEALTH SERVICES 267251 267011 240 EQUIPMENT REPAIR/MAINTENANCE 130587 127891 2696 CLOTHING 127946 127946 138212 62529 75683 0 27177808 23627006 3550802 0 4417 4326 699943 1710513 4038832 3522557 215027 170639 68427 24665 26259497 19565819 7629808 6693678 1715752 0 27888 30968 14400094 12157346 10908929 7975075 808008 2540955 6886793 7307311 18603730 17823341 X -4203636 -5665995 -4203636 -5665995 14400094 12157346 X -5219691 3757332 X false true true X false X 1542933 1507087 1502923 1556880 1428185 7538008 27828831 29612469 29727329 25607112 20091373 132867114 29371764 31119556 31230252 27163992 21519558 140405122 140405122 176533 166054 136993 174139 103401 757120 176533 166054 136993 174139 103401 757120 96465 24548 166609 142454 279151 709227 29644762 31310158 31533854 27480585 21902110 141871469 0.98966 0.99074 0.00534 0.00503 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310501 310501 16682065 11568450 5113615 8938790 7708106 1230684 328141 289263 38878 6693678 0 DUE TO GOVERNMENTAL AGENCIES 2875265 DUE TO RELATED PARTY 4432046 7307311 21958117 27177808 -5219691 21289 3736043 3757332 -1462359 21979406 21289 21289 21958117 21958117 27177808 27177808 27177808 PART X, LINE 2: UNDER ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, "INCOME TAXES", AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. LINCOLN HALL (THE "REPORTING ORGANIZATION") DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE REPORTING ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE REPORTING ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2011, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION WAS NOT SUBJECT TO INCOME TAX EXAMINATION BY A TAXING AUTHORITY THROUGH 2009. THE REPORTING ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2007. PART XI, LINE 8: IN SEPTEMBER 2006, THE FASB ISSUED STATEMENT 158, "EMPLOYERS' ACCOUNTING FOR DEFINED BENEFIT PENSION AND OTHER POSTRETIREMENT PLANS." STATEMENT 158 REQUIRES LINCOLN HALL TO SHOW THE FUNDED STATUS OF ITS PENSION PLAN AS A PREPAID ASSET OR ACCRUED LIABILITY, AND TO SHOW AS PART OF NET ASSETS THE NET DEFERRED AND UNRECOGNIZED GAINS AND LOSSES RELATED TO THE PLAN. PREVIOUSLY, THE NET DEFERRED AND UNRECOGNIZED GAINS AND LOSSES WERE NETTED IN THE PREPAID ASSET OR ACCRUED LIABILITY RECORDED FOR THE RETIREMENT PLAN, AND AN ADDITIONAL MINIMUM LIABILITY AND AN INTANGIBLE ASSET WERE RECORDED. BASED ON THE JUNE 30, 2011 MEASUREMENTS OF PLAN OBLIGATIONS AND PLAN ASSETS, STATEMENT 158 RESULTED IN AN INCREASE IN NET ASSETS OF $3,736,043. true PARENTS & CHILDREN ALLOWANCES 351 385710 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 INTERMURAL SPORTS SUCH AS BASKETBALL, BASEBALL, SOCCER, AND FOOTBALL. THE ORGANIZATION MONITORS GRANTS WITH A DAILY TRACKING OF TUTORING HOURS PROVIDED. X false false X X X X false false false false false false false false false JOHN M FLAVIN 197700 0 0 0 0 0 21342 0 50240 0 269282 0 ROBERT FARMER 135988 0 0 0 0 0 14680 0 14358 0 165026 0 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 JOHN M. FLAVIN, EXECUTIVE DIRECTOR. THE FAIR MARKET VALUE IS ESTIMATED AT $30,000. HIS EMPLOYMENT REQUIRES THAT HE BE AVAILABLE FOR EMERGENCY CAMPUS MANAGEMENT AT ALL TIMES. THIS IS STIPULATED IN HIS JOB DESCRIPTION. 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, 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, 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 PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS MET TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990 OF OTHER ORGANIZATIONS ARE REQUESTED AND PROVIDED TO THE COMMITTEE. THE COMMITTEE ALSO OBTAINED COMPENSATION SURVEYS OR STUDIES FROM THE H.R. DIRECTOR. THE COMMITTEE MET WITH THE EXECUTIVE DIRECTOR AND PROVIDED A LETTER THAT OUTLINED ANY CHANGES TO HIS EMPLOYMENT CONTRACT. THE BOARD CONTEMPORANEOUSLY SUBSTANTIATED THE DELIBERATION AND DECISION. 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 5: UNREALIZED GAIN ON INVESTMENTS................$21,289. CHANGE IN UNFUNDED ACCUMULATED BENEFIT OBLIGATION AND CURTAILMENT GAIN..........$3,736,043. TOTAL......................................$3,757,332. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES G. NUGENT TITLE:CHAIRMAN HOURS:10 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DOUGLAS W. WYATT, ESQ. TITLE:PRESIDENT HOURS:10 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARTIN J. MCNAMARA TITLE:TREASURER HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:FRANCES A. KEEGAN TITLE:SECRETARY HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROBERT J. ARRIX TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:E. GERARD BERRIGAN (DECEASED 2/12) TITLE:DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN P. CASEY (DECEASED 12/6/11) TITLE:DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:WILLIAM J. COLLIER JR., ESQ. TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:PAUL C. FITZPATRICK (THRU 9/10) TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES L. GARRITY JR., ESQ. TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN R. GIBNEY JR. (THRU 4/11) TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SYDNEY A. HINDS TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN J. MCCARTHY JR., ESQ. TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TIMOTHY J. MCCOOEY (THRU 4/11) TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SR. UNA MCCORMACK (THRU 4/11) TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THOMAS I. OBRIEN, ESQ. TITLE:DIRECTOR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN CORCORAN TITLE:DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ELLEN C. O'CONNELL TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CARL A. REISS (THRU 4/11) TITLE:DIRECTOR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ALLAN J. RILEY TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:EUGENE J. TONKOVICH TITLE:DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THOMAS A. TURLEY (THRU 8/10) TITLE:DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROBERT FARMER TITLE:CONTROLLER/ASSISTANT SECRETARY HOURS:7 LH FOUNDATION INC PO BOX 600 - ROUTE 202 LINCOLNDALE NY 10540 133330145 SUPPORT ORG. NY 501(C)(3) 11 false false false true false true false false false false false true true true true false false false false